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PHILLIPS PETROLEUM CO. v. COMMISSIONER

Docket No. 34019-87.

101 T.C. 78 (1993)

PHILLIPS PETROLEUM COMPANY AND AFFILIATED SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 27, 1993.

Attorney(s) appearing for the Case

Stephen D. Gardner, Carolyn Jane Schwartz, John Hartje, and Ann-Elizabeth Purintun, for petitioners.

Val J. Albright, James E. Archie, and Stephen C. Coen, for respondent.

KÖRNER, Judge:

By statutory notice of deficiency dated July 20, 1987, respondent determined deficiencies in the Federal income tax of Phillips Petroleum Co. (hereinafter Phillips or petitioners) and its affiliated subsidiaries1 for the taxable years 1975 through 1978. Included in the notice was a determination that none of Phillips' income from sales of liquefied natural gas (LNG) produced...

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