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OKC CORP. AND SUBSIDIARIES v. COMMISSIONER

Docket Nos. 15099-80, 15100-80.

82 T.C. 638 (1984)

OKC CORP. AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT OKC REFINING, INC. (FORMERLY OKMULGEE REFINING CO., INC.), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 1984.

Attorney(s) appearing for the Case

Kemble White, for the petitioners.

Rebecca W. Wolfe, for the respondent.

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

Docket No.      Petitioner      TYE Sept. 30—    Deficiency

 15100-80    OKC Refining, Inc.      1967        $328,827.26
                                     1968         459,287.61

 15099-80    OKC Corp.               1969         109,383.56
              and Subsidiaries       1970        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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