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OCCIDENTAL PETROLEUM CORPORATION v. COMMISSIONER

Docket Nos. 5147-68, 2013-69.

55 T.C. 115 (1970)

OCCIDENTAL PETROLEUM CORPORATION, SUCCESSOR TO ISLAND CREEK COAL COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 26, 1970.

Attorney(s) appearing for the Case

David B. Buerger and William Y. Rodewald, for the petitioner.

Louis A. Boxleitner, for the respondent.

TANNEWALD, Judge:

Respondent determined deficiencies of $50,890 and $55,969 in income taxes of petitioner's predecessor for the years 1961 and 1962, respectively. Petitioner disputes these deficiencies and claims that overpayments were made for the years in question.1 The only issue before us concerns the proper method for allocating certain expenses among various coal mining properties for the purpose of computing the proper amount...

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