But…
FAR Part 61.51   describes what is loggable time.
 Logging pilot-in-command flight   time. (1) A sport, recreational, private,   commercial, or airline transport pilot may log pilot in command flight time for   flights-
(i) When the   pilot is the sole manipulator of the controls of an aircraft for which the pilot   is rated, or has sport pilot privileges for that category and class of aircraft,   if the aircraft class rating is appropriate;
(ii) When the   pilot is the sole occupant in the aircraft;
It appears that   whenever he is manipulating the controls as the sole maniupulator, OR is the   sole occupant (which he said he would be), that would be time that could be   logged as PIC.
From: Sport_Aircraft@yahoogroups.com   [mailto:Sport_Aircraft@yahoogroups.com] On Behalf Of James   Bair
Sent: Wednesday, August 08, 2012 10:08 AM
To:   Sport_Aircraft@yahoogroups.com
Subject: Re: Light-Sport Aircraft Yahoo   group Logging taxi time?
  
My point is, when we are giving   advice, and people are electing to take or not take that advice, it's nice to   know what the basis for the advice is.  What experience specifically would   give a person confidence that the experience is a valid basis for the advice   given?  To simply say "experience" is to basically say, "I'm just pulling   this info out of my ass because it sounds good to me."    I know   it would be a really cheap and handy way to build flight time, but in this case,   I also know what the FARs say.  Does just sitting in the airplane with the   engine running ever count as flight time?  Does it ever NOT count as flight   time?    Can you give some examples of both, or in your   experience does an engine running always count as flight time?    
Jim
From: Lyle Cox 
Sent: Wednesday, August 08, 2012 9:12   AM
Subject: RE: Light-Sport Aircraft Yahoo group   Logging taxi time?
  
My basis is   experience.
From: Sport_Aircraft@yahoogroups.com   [mailto:Sport_Aircraft@yahoogroups.com]   On Behalf Of James Bair
Sent: Tuesday, August 07, 2012 11:06   PM
To: Sport_Aircraft@yahoogroups.com
Subject:   Re: Light-Sport Aircraft Yahoo group Logging taxi time?
  
And your basis for this comment   is......?  Like, can you cite a legal source?  An FAR, for   example.   
Jim
From: Lyle Cox 
Sent: Tuesday, August 07, 2012 12:50   PM
Subject: RE: Light-Sport Aircraft Yahoo group   Logging taxi time?
  
Let's put it   this way………if you have an accident during this taxi time, both your insurance   and the FAA will say you were "flying".  I'd log it and note it in the   comment section.
From: Sport_Aircraft@yahoogroups.com   [mailto:Sport_Aircraft@yahoogroups.com]   On Behalf Of rob_waltman
Sent: Tuesday, August 07, 2012 11:10   AM
To: Sport_Aircraft@yahoogroups.com
Subject:   Light-Sport Aircraft Yahoo group Logging taxi time?
  
Sorry, this is not LSA specific, but I hope I'll   get some knowledgeable answers.
I hold a private pilot certificate, and will   be flying a Kitfox experimental under LSA rules.
Both the Kitfox and I are   being put back into service after a long hiatus. I have a current BFR and   tailwheel endorsement.
The airplane had its annual inspection 10 days ago,   and I have been taking lessons in Cubs, Champs and a Kitfox-like Aerotek.
I   decided I will not try to fly it until I have several hours of taxi testing, to   the point that I feel comfortable "driving" it on the ground.
My question is,   can/should I log this taxi hours as PIC time? On one hand, this is not flying.   On the other, I am gaining proficiency in the ground handling of an aircraft   that has a reputation for being very sensitive to control   inputs.
Thanks,
Roberto.
__._,_.___
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