Roger Muldavin, et al. - Page 6

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          windfall profit taxes which are apparently not subject to an                
          existing separate notice of deficiency.  See Logan v.                       
          Commissioner, 86 T.C. 1222, 1225-1230 (1986).  In this                      
          connection, we note that petitioners have offered no explanation            
          which would indicate how any windfall profit taxes for earlier              
          years would affect our determination of the taxes owed in respect           
          of the years before us.                                                     
               (5)  They appear to be asking us to decide that they should            
          not be considered in the category of producer for purposes of the           
          windfall profit tax; that issue has previously been decided                 
          against them for the years 1980 through 1984 based upon the same            
          documents relating to their arrangement with Shell as are                   
          involved herein.  Muldavin v. Commissioner, T.C. Memo. 1991-481,            
          affd. without published opinion 977 F.2d 582 (6th Cir. 1992).  As           
          far as we can determine, there were no changes between facts or             
          law applicable to that case and those applicable herein with the            
          result that petitioners would be collaterally estopped from                 
          relitigating the "producer" issue even if it were assumed to be             
          within our jurisdiction.  Commissioner v. Sunnen, 333 U.S. 591              
               (6)  They devote a considerable portion of their brief to              
          asserting that there are facts relating to the windfall profit              

               [Emphasis added.]                                                      

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