T.C. Memo. 2004-29                                  
                               UNITED STATES TAX COURT                                
                    SUNOCO, INC. AND SUBSIDIARIES, Petitioner v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
                  Docket No. 19631-97.         Filed February 4, 2004.                
                  Robert L. Moore II, Thomas D. Johnston, and                         
             Marjorie A. Burnett, for petitioner.                                     
                  John A. Guarnieri and Michael A. Yost, Jr., for                     
             respondent.                                                              
                                  MEMORANDUM OPINION                                  
                  WHALEN, Judge:  Respondent determined the following                 
             deficiencies in petitioner’s Federal income tax:                         
                            Year            Deficiency                                
                            1979           $10,563,157                                
                            1981           5,163,449                                  
                            1983           35,916,359                                 
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