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CONOCO, INC. v. C.I.R.

No. 94-40382.

42 F.3d 972 (1995)

CONOCO, INC. and Affiliated Corporations, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 27, 1995.

Attorney(s) appearing for the Case

John L. Snyder, Michael R. Schlessinger, Marilyn D. Franson, Bradford L. Ferguson, Hopkins & Sutter, Chicago, IL, for appellants.

David L. Jordan, Acting Chief Cnsl., IRS, Thomas J. Clark, Gary R. Allen, Chief, Appellate Sec., Tax Div., Dept. of Justice, Gilbert S. Rothenberg, Washington, DC, for appellee.

Before WHITE, Associate Justice (Ret.), BARKSDALE and PARKER, Circuit Judges.

PER CURIAM:

At issue is whether the suspended tax method of Treasury Regulation § 1.58-9 for the minimum tax in effect for corporate taxpayers from 1969 to 1986 is a permissible interpretation of 26 U.S.C. (I.R.C.) § 58(h) (adjustment of tax preference items that do not cause a tax benefit for the taxable year in which they arose). We AFFIRM.

I.

For 1969 to 1986 (for corporate taxpayers; only to 1982 for noncorporate), I.R.C. § 56...

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