101 T.C. 1 (1993), 5295-91, Pacific Enterprise v. C.I.R.

Citation: 101 T.C. 1

Opinion Judge: COHEN, Judge:

Party Name: PACIFIC ENTERPRISE AND SUBSIDIARIES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: Charles W. Hall, William S. Lee, Stephen A. Kuntz, Ronald W. Adzgery, Nancy T. Bowen, Steven D. Jensen, Robert L, Bond, Richard A. Jackson, Monica S. Melgarejo, and Joseph P. Twining, for petitioner. Charles O. Cobb, Steven M. Roth, and Carol Mason, for respondent.

Case Date: July 12, 1993

Court: U.S. Tax Court