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What is Fuel Tax Evasion Case: Pesaturo Appeal about?

This document summarizes a court case regarding Augustine Pesaturo who owned a fuel delivery company called Covenant Oil. Pesaturo was convicted of tax evasion charges related to federal fuel excise taxes. On appeal, Pesaturo argued that he was not liable for the taxes under the relevant statute and regulations during the time period in question between 1994-1996. The court provides an overview of the complex regulatory scheme governing federal fuel excise taxes during this transitional period when regulati

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Scribd Government Docs

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EN