United States Eleventh Circuit

Decision of Tax Court denying petitioners' income tax credits for gasoline excise taxes they paid is affirmed over petitioners' claim that they purchased gasoline for vehicles that are classified as "automobile buses," which is a requirement for the income tax credits, but the taxpayers concede that they did not use "buses."

Appellate Information

• Decided 11/09/2007
• Published 11/09/2007

Judges

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

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• 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.