Halliburton Co. v. Commissioner

HALLIBURTON COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Halliburton Co. v. Commissioner

Docket No. 26290-90R

United States Tax Court

T.C. Memo 1992-533; 1992 Tax Ct. Memo LEXIS 557; 64 T.C.M. (CCH) 710;

September 10, 1992, Filed

For Petitioner: Donald F. Wood and Douglas E. Hamel,

For Respondent: James W. Lessis.

WELLS

WELLS

SUPPLEMENTAL MEMORANDUM OPINION

WELLS, Judge: The instant case is before us on a motion to compel discovery filed by respondent in connection with a declaratory judgment proceeding concerning two pension plans sponsored by Halliburton Company (Halliburton),…