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EXXON CORPORATION v. COMMISSIONER

Docket Nos. 18618-89, 24855-89, 18432-90.

63 T.C.M. 2067 (1992)

T.C. Memo. 1992-92

Exxon Corporation and Affiliated Companies, et al. v. Commissioner.

United States Tax Court.

Filed February 13, 1992.

Attorney(s) appearing for the Case

Robert L. Moore II, 655-15th St., N.W., Washington, D.C., Jay L. Carlson, John B. Magee, Gerald Goldman, Thomas D. Johnston, Joseph O. Luby, and Craig D. Miller, for the petitioner in Docket Nos. 18618-89 and 18432-90. Buford P. Berry, 1700 Pacific Ave., Dallas, Tex., Emily Ann Parker, Dennis J. Grindinger, George V. Larsen, and Joseph M. Incorvaia, for the petitioner in Docket No. 24855-89. Raymond L. Collins, Ana G. Cummings, Bernard B. Nelson, Avery B. Cousins III, John F. Eiman, Allan E. Lang, Alan Summers, William B. Lowrence, David A. Alvarez, James H.W. Insley, Roger Osburn, Emron M. Pratt, David J. Mungo, David P. Monson, Carol Bingham McClure, David E. Whitcomb, Mark Barnes, and Joyce E. Britt, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

The issues to be decided in this phase of the instant proceeding involve various aspects of whether or not respondent's sections 612 and 482 adjustments are precluded by virtue of our holding in Procter & Gamble Co. v. Commissioner [Dec. 46,876], 95 T.C. 323 (1990). More specifically, the Court in its Order of January 7, 1991 ...

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