SHELL OIL CO. v. COMMISSIONER

Docket No. 13180-84.

90 T.C. 747 (1988)

SHELL OIL COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1988.


Attorney(s) appearing for the Case

Charles W. Hall, S.C. Stryker, Charles R. Herpich, Jr., Jim D. Brown, Kenneth W. Gideon, William S. Lee, Robert H. Wellen, and Jasper G. Taylor III, for the petitioner.

David W. Johnson, Sheri A. Wilcox, and Jeffrey N. Kelm, for the respondent.


SUPPLEMENTAL OPINION

GOFFE, Judge:

On September 1, 1987, this Court filed its findings of fact and opinion in this case (89 T.C. 371 (1987)). Petitioner is an integrated oil company involved in all facets of the petroleum industry. The Commissioner determined deficiencies in petitioner's windfall profit tax under section 49861 for the taxable quarters ended March 31, 1980, June 30, 1980...

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