1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 71 T.C.M.
  5. 71 T.C.M. 2613 (1996)
 

AMOCO CORPORATION v. COMMISSIONER

Docket No. 20471-92.

71 T.C.M. 2613 (1996)

T.C. Memo. 1996-159

Amoco Corporation (Formerly Standard Oil Company (Indiana)) and Affiliated Corporations v. Commissioner.

United States Tax Court.

Filed March 28, 1996.

Attorney(s) appearing for the Case

Robert L. Moore II, Jay L. Carlson, Emmett B. Lewis, J. Bradford Anwyll, Kevin L. Kenworthy, Laura G. Ferguson, and James J. Lenahan, for the petitioner. William G. Merkle, Cynthia J. Mattson, William B. Lowrance, Paul S. Manning, Michael J. Calabrese, Jan E. Lamartine, Bettie N. Ricca, and Joan M. Thomsen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's 1980, 1981, and 1982 Federal income taxes in the amounts of $109,618,203, $200,848,534, and $155,776,311, respectively. The issue for decision is whether petitioner is entitled, under section 901,1 to foreign tax credits for Egyptian income taxes purportedly paid or accrued for the years 1979-1982.2...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases