COASTAL PETROLEUM REFINERS, INC. v. COMMISSIONER

Docket No. 32093-85.

94 T.C. 685 (1990)

COASTAL PETROLEUM REFINERS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 8, 1990.


Attorney(s) appearing for the Case

Michael L. Steele, for the petitioner.

Dale A. Raymond, for the respondent.


OPINION

RUWE, Judge:

Petitioner is a corporation organized and existing under the laws of the State of California. At the time the petition was filed, petitioner had its principal office at 14711 Bentley Circle, Tustin, California.

On July 3, 1985, respondent mailed a notice of deficiency to petitioner determining deficiencies and an addition to tax as follows:

      TYE        ...

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