Valero Energy Corp v. CIR

IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT _____________________ No. 95-60102 _____________________ VALERO ENERGY CORPORATION AND SUBSIDIARIES, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. _________________________________________________________________ Appeal from the United States Tax Court _________________________________________________________________ March 14, 1996 Before KING, DAVIS, and SMITH, Circuit Judges. KING, Circuit Judge: The original majority opinion and dissent in this case, Valero Energy Corp. v. Commissioner, No.…