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MILES PRODUCTION CO. v. COMMISSIONER

Docket No. 16543-88.

96 T.C. 595 (1992)

MILES PRODUCTION COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 2, 1991.

Attorney(s) appearing for the Case

O. Jan Tyler, for the petitioner.

Mark B. Barta, for the respondent.

OPINION

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's windfall profit tax under section 4986,1 for the calendar years 1981 and 1982 and additions to tax for those years as follows:

                                                           Additions to tax
                                        -------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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