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MISSISSIPPI CHEMICAL CORP. v. COMMISSIONER

Docket Nos. 6556-82, 32440-83.

86 T.C. 627 (1986)

MISSISSIPPI CHEMICAL CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 9, 1986.

Attorney(s) appearing for the Case

Arthur E. Bryan, Jr., and Darrell McGowen, for the petitioner.

Thomas R. Ascher, for the respondent.

KÖRNER, Judge:

Respondent determined deficiencies in Federal income tax against petitioner as follows:

                                             Additions to tax
Docket No.   TYE June 30—     Deficiency     sec. 6653(a)2

 6556-82         1976       $4,042,534.95      $202,126.75
                 1977        4,351,882.91       217,594.15
 32440-83        1978   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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