T.C. Memo. 1999-241
UNITED STATES TAX COURT
PLAINS PETROLEUM COMPANY AND SUBSIDIARIES, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 25636-96. Filed July 23, 1999.
David D. Aughtry, Shelley J. Cashion, Arnold B. Sidman, and
Craig M. Bergez, for petitioners.
William L. Blagg and Mark S. Mesler, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies in
petitioners Federal income tax and accuracy-related penalties as
follows:
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