MEMORANDUM OPINION
O'CONOR, District Judge.
A. The Parties and Issue: Drilling for a Deduction
This is a civil action filed by Plaintiff, Texaco, Inc. ("Texaco"), for a refund of corporate income taxes and interest collected from Plaintiff for its taxable years 1963 and 1965-71, inclusive.
Texaco is a corporation organized under the laws of the State of Delaware with a principal place of business in...
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