PRYOR, Circuit Judge:
This appeal presents a question that only a court of law and linguists would entertain: whether an "automobile bus" is a "bus." Medical Transportation Management Corporation and Zuni Transportation appeal the decision of the Tax Court that denied them income tax credits for gasoline excise taxes they had paid. See 26 U.S.C. § 6421(b). The taxpayers argue that they purchased gasoline for vehicles that are classified as "automobile...
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