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NATOMAS NORTH AMERICA, INC. v. COMMISSIONER

Docket Nos. 35928-85, 6712-86.

90 T.C. 710 (1988)

NATOMAS NORTH AMERICA, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SAMEDAN OIL CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 18, 1988.

Attorney(s) appearing for the Case

Emily A. Parker and J.Y. Robb III, for the petitioners.

Thomas J. Miller, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' windfall profit tax as follows:

Docket No.   TYE Dec. 31—   Taxable quarter ended       Deficiency

 35928-85        1980                - - -              $51,103.07
                 1981                - - -             1272,248.96
  6712-86        1981                - - -              113,814.13
       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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