MEDICAL TRANSP. MGMT. v. COMMISSIONER OF I.R.S.

No. 06-16583.

506 F.3d 1364 (2007)

MEDICAL TRANSPORTATION MANAGEMENT CORPORATION, Zuni Transportation, Inc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent.

United States Court of Appeals, Eleventh Circuit.

November 9, 2007.


Attorney(s) appearing for the Case

Jose A. Saavedra, Law Offices of Jose A. Saavedra, South Miami, FL, for Petitioners.

Anthony T. Sheehan, Bruce R. Ellisen, Dept. of Justice, App. Tax Div., Washington, DC, for Com'r IRS.

Warrington S. Parker, III, Heller Ehrman, LLP, San Francisco, CA, for Amicus Curiae.

Before ANDERSON and PRYOR, Circuit Judges, and VINING, District Judge.


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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