Legal Opinion
Phillips Petroleum Co. v. Commissioner
United States Tax Court
Decided June 6, 1991No. Docket No. 34019-87UnpublishedCited by 1 opinion
1Opinion of the Court
PHILLIPS PETROLEUM CO. AND AFFILIATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Phillips Petroleum Co. v. Commissioner
Docket No. 34019-87
United States Tax Court
T.C. Memo 1991-257; 1991 Tax Ct. Memo LEXIS 300; 61 T.C.M. (CCH) 2836; T.C.M. (RIA) 91257;
June 6, 1991, Filed
Because motions which were heard in this case remain before the Court for disposition (see supra note 1), no Order will be issued at this time.
Stephen D. Gardner, Carolyn J. Schwarz, Ann-Elizabeth Purintun, and John Hartje, for the petitioner.
Val J. Albright and Stephen C. Coen, and Martin Van…
2Cases cited16 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Brountas v. CommissionerUnited States Tax Court · 1979
- Paul P. Brountas v. Commissioner of Internal Revenue, Paul P. And Lynn T. Brountas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1982
- Great Island Holding Corp. v. CommissionerUnited States Tax Court · 1945
11 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sara Lee Corp. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1993