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OCCIDENTAL PETROLEUM CORP. v. COMMISSIONER

Docket No. 21969-80.

82 T.C. 819 (1984)

OCCIDENTAL PETROLEUM CORPORATION AND SUBSIDIARIES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 24, 1984.

Attorney(s) appearing for the Case

Robert J. Casey, for the petitioners.

Martin D. Cohen and David P. Fuller, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined deficiencies and additions to tax against petitioners as follows:

                           Additions to tax, I.R.C. 1954    
Year   Deficiency    Sec. 6653(a)         Sec. 6652(t) [sic]

1976   $14,340,296     $717,015
1977    20,356,133    1,017,807                $5,000

The deficiencies are based upon numerous...

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