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CALUMET INDUSTRIES, INC. v. COMMISSIONER

Docket No. 4580-87.

95 T.C. 257 (1990)

CALUMET INDUSTRIES, INC. AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 13, 1990.

Attorney(s) appearing for the Case

Larry D. Blust, Paula Cozzi Goedert, and Kenneth L. Harris, for the petitioners.

William G. Merkle and Judith M. Picken, for the respondent.

GERBER, Judge:

Respondent, in a statutory notice of deficiency dated November 26, 1986, determined income tax deficiencies for petitioners' 1976 and 1979 taxable years in the respective amounts of $24,461 and $141,451.20. The deficiencies concern the carryback of 1980 and 1981 net operating losses (NOL's) that resulted from deductions that have now been disallowed by respondent. After concessions, the issues remaining...

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