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MYLES LORENTZ, INC. v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 2901-09.

138 T.C. 40 (2012)

MYLES LORENTZ, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 25, 2012.

Attorney(s) appearing for the Case

Gordon P. Heinson, for petitioner.

William R. Peck, for respondent.

OPINION

HOLMES, Judge:

The Code gives a credit for fuel taxes paid on diesel consumed in an "off-highway business use." Myles Lorentz, Inc. (MLI), bought diesel for vehicles that it used in roadbuilding and mining, and which it moved from job to job. MLI is not claiming the credit for the fuel that its vehicles consume on highways, but it does want the credit for the fuel that they consume off public highways. Whether MLI gets the credit depends on exactly...

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