Legal Opinion
Plains Petroleum Co. v. Commissioner
United States Tax Court
Decided July 23, 1999No. 25636-96UnpublishedCited by 1 opinion
1Opinion of the Court
PLAINS PETROLEUM COMPANY AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Plains Petroleum Co. v. Commissioner
No. 25636-96
United States Tax Court
T.C. Memo 1999-241; 1999 Tax Ct. Memo LEXIS 279; 78 T.C.M. (CCH) 130; T.C.M. (RIA) 99241;
July 23, 1999, Filed
Decision will be entered under Rule 155.
David D. Aughtry, Shelley J. Cashion, and Craig M. Bergez, for
petitioners.
William L. Blagg and Mark S. Mesler, for respondent.
Wells, Thomas B.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, JUDGE: Respondent determined deficiencies in petitioners Federal income tax and…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Mobil Oil Exploration & Producing Southeast, Inc. v. United Distribution Cos.Supreme Court of the United States · 1991
- Ach v. CommissionerUnited States Tax Court · 1964
15 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gorsline v. Federal Energy Regulatory CommissionDistrict Court, D. Kansas · 2024