SHELL OIL CO., v. COMMISSIONER OF INTERNAL REVENUE, 89 T.C. 371 (1987) SHELL OIL COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT.[fn*] No. 13180-84.United States Tax Court. Filed September 1, 1987. [fn*] Supplemental Opinion, 90 T.C. 747 (1988). Petitioner is an integrated oil company. Following the enactment of the Crude Oil Windfall Profit Tax Act of […]
