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STANDARD OIL CO. v. COMMISSIONER

Docket No. 3613-68.

54 T.C. 1099 (1970)

STANDARD OIL COMPANY (INDIANA), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 27, 1970.

Attorney(s) appearing for the Case

Lee I. Park and Glenn L. Archer, Jr., for the petitioners.

J. C. Linge, for the respondent.

The Commissioner determined deficiencies of $261,786.85 and $395,085.70 in the consolidated income tax of petitioner and its affiliated corporations for the calendar years 1958 and 1959, respectively. The only issue remaining for decision involves payments made in 1958 and 1959 by Pacific Northwest Pipeline Corp. to Pan American Petroleum Corp, one of petitioner's subsidiaries. The question presented is whether the payments represented...

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