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PLAINS PETROLEUM COMPANY AND SUBSIDIARIES v. COMMISSIONER

Docket No. 25636-96.

78 T.C.M. 130 (1999)

T.C. Memo. 1999-241

Plains Petroleum Company and Subsidiaries v. Commissioner.

United States Tax Court.

Filed July 23, 1999.

Attorney(s) appearing for the Case

David D. Aughtry, Atlanta, Ga., Shelley J. Cashion, Arnold B. Sidman, and Craig M. Bergez, for the petitioners. William L. Blagg and Mark S. Mesler, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WELLS, Judge:

Respondent determined deficiencies in petitioners Federal income tax and accuracy-related penalties as follows:

                    Penalties
Year   Deficiency   Sec. 6662

1991   $3,009,338   $601,868
1992    1,704,166    340,833
1993      605,629    121,125

Unless otherwise indicated, all section...

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