1. Home
  2. Browse Decisions
  3. T.C.
  4. 98 T.C.
  5. 98 T.C. 590 (1992)
 

CHEVRON CORP. v. COMMISSIONER

Docket No. 24954-90.

98 T.C. 590 (1992)

CHEVRON CORPORATION AND AFFILIATED COMPANIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1992.

Attorney(s) appearing for the Case

Carl A. Nordberg, Jr., Daniel Horowitz, and John P. McAllister, for petitioners.

Joyce E. Britt, for respondent.

OPINION

NIMS, Chief Judge:

This matter is before the Court on petitioners' motion for leave to file first amended petition. (All Rule references are to the Tax Court Rules of Practice and Procedure.)

Petitioners timely filed a petition with this Court contesting respondent's deficiency determinations for 1977 and 1978 as well as raising claims that provide the basis of an overpayment, to which respondent filed a timely answer. Petitioners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases