CANADIANOXY OFFSHORE PROD. CO. v. COMMISSIONER

Docket No. 12102-89.

100 T.C. 382 (1993)

CANADIANOXY OFFSHORE PRODUCTION CO. (FORMERLY: CITIES SERVICE COMPANY AND CITIES OFFSHORE PRODUCTION CO.), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 29, 1993.


Attorney(s) appearing for the Case

Emily A. Parker and Mary J. Clariday, for petitioner.

Roger Rhodes and Kenneth L. Bressler, for respondent.


OPINION

PARR, Judge:

Respondent determined the following deficiencies in petitioner's windfall profit tax:

   Year ended                                Deficiency

   Dec. 31, 1982 .......................        $1,140,864

   Quarter ended                             Deficiency

   Mar. 31, 1982 .......................         $4,889,780
   June 30, 1982 .......................            182,349
 ...

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