YOUNG, J.
On October 16, 1964, the New York, Chicago & St. Louis Railway (hereinafter referred to as the Nickel Plate) was merged into the Norfolk & Western Railway (hereinafter referred to as the N & W) with the N & W as the surviving entity. The transaction involved the assumption of control of several smaller lines by the combined company. Among these was the so-called Sandusky Line from Columbus, Ohio, to Sandusky, Ohio, purchased from the Connecting...
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