In these companion cases, the taxpayers sought to acquire a low-speed electric vehicle (LSEV) by the end of 2009 to be able to offset it's cost with the credit then available through 2009 under I.R.C. Sec. 30D. The taxpayers ordered and paid for a LSEV by the end of 2009, and title passed to them in 2009. However, neither taxpayer actually received delivery of the LSEV until mid-2010. I.R.C. Sec. 30D required that, to get the credit, the LSEV must have been placed in service by the end of 2009. The court held that because the actual date of production occurred after 2009 and the taxpayers didn't actually take delivery of the vehicles under after 2009, that the credit was not available because the vehicles had not been placed in service as they were not available for the taxpayers' personal use by the end of 2009. Trout v. Comr., T.C. Sum. Op. 2015-66 and Podraza v. Comr., T.C. Sum. Op. 2015-67.