1. Home
  2. Browse Decisions
  3. T.C.
  4. 101 T.C.
  5. 101 T.C. 130 (1993)
 

UNION OIL CO. v. COMMISSIONER

Docket No. 24054-90.

101 T.C. 130 (1993)

UNION OIL COMPANY OF CALIFORNIA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1993.

Attorney(s) appearing for the Case

Barry S. Andrews, Joseph A. Householder, and Michael R.H. Post, for petitioner.

Alan Summers and Joyce Sugawara, for respondent.

OPINION

WRIGHT, Judge:

This matter is before the Court on petitioner's motion to vacate the decision of this Court entered on December 1, 1992, pursuant to a stipulation of the parties. For the reasons set forth herein, we hold that the Court has jurisdiction over this matter and that petitioner's motion to vacate the decision of this Court entered on December 1, 1992, must be denied. The pertinent facts are not in dispute.

Petitioner was...

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