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HALLIBURTON CO. v. C.I.R.

No. 90-4739.

946 F.2d 395 (1991)

HALLIBURTON COMPANY, Plaintiff-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

November 4, 1991.

Attorney(s) appearing for the Case

Charles Bricken, Gary R. Allen, Chief, Appellate Sec., Shirley D. Peterson, Richard Farber, Asst. Attys. Gen., Dept. of Justice, Tax Div., Washington, D.C., for petitioner-appellant.

David T. Harvin, Vinson & Elkins, Houston, Tex., for respondent-appellee.

Before POLITZ and HIGGINBOTHAM, Circuit Judges and KAZEN, District Judge.

KAZEN, District Judge:

OPINION

The Commissioner of Internal Revenue ("Commissioner") appeals from an adverse judgment by the Tax Court. Halliburton Co. v. Commissioner, 93 T.C. 758 (1989). The Commissioner raises two issues on appeal: (1) whether the Tax Court erroneously shifted the burden of proof from the taxpayer Halliburton Company ("Halliburton") to Commissioner, and (2) whether the Tax Court's conclusion that...

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