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SHELL OIL CO. v. COMMISSIONER

Docket No. 13180-84.

89 T.C. 371 (1987)

SHELL OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 1, 1987.

Attorney(s) appearing for the Case

Charles W. Hall, S.C. Stryker, Charles R. Herpich, Jr., Jim D. Brown, Kenneth W. Gideon, William S. Lee, Robert H. Wellen, and Jasper G. Taylor III, for the petitioner.

David W. Johnson, Sheri A. Wilcox, and Jeffrey N. Kelm, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in petitioner's windfall profit tax under section 49861 for the taxable quarters ended March 31, 1980, June 30, 1980, September 30, 1980, and December 31, 1980, as follows:

Taxable quarter ended—                                  Deficiency

        3/31/80 ....................................   $12...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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