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SEARS, ROEBUCK & CO. v. COMMISSIONER

Docket No. 2165-89.

96 T.C. 61 (1991)

SEARS, ROEBUCK AND CO. AND AFFILIATED CORPORATIONS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 24, 1991.

Attorney(s) appearing for the Case

Frederic W. Hickman, Patrick A. Heffernan, Michael M. Conway, Michael A. Clark, Richard Bromley, Paul S. Caselton, Bradford L. Ferguson, Burton H. Litwin, and Michael R. Schlessinger, for the petitioner.

Beth L. Williams, Teri A. Frank, Charles W. Maurer, Jr., and Christopher J. Faiferlick, for the respondent.

COHEN, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

      FYE                                              Deficiency

  Jan. 31, 1981 ...................................    $35,539,844
  Dec. 31, 1981 (11 months) .......................      7,706,252
  Dec. 31, 1982 ...................................      9,137,694

After concessions, the issues for decision are (1) whether...

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