SOUTHERN RY. CO. v. UNITED STATES

Nos. 19-72, 69-75.

585 F.2d 466 (1978)

SOUTHERN RAILWAY COMPANY v. The UNITED STATES. ALABAMA GREAT SOUTHERN RAILROAD COMPANY v. The UNITED STATES.

United States Court of Claims.

As Amended December 15, 1978.


Attorney(s) appearing for the Case

Daniel M. Gribbon, Washington, D.C., Atty. of record for plaintiffs; Harris Weinstein, Coleman S. Hicks, and Wayne S. Kaplan, Covington & Burling, William C. Antoine, Southern Railway System, Washington, D.C., of counsel.

Daniel F. Ross, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Theodore D. Peyser, and Donald H. Olson, Washington, D.C., for defendant.

Before COWEN, Senior Judge, DAVIS and BENNETT, Judges.


ON PLAINTIFFS' MOTIONS FOR PARTIAL SUMMARY JUDGMENT

COWEN, Senior Judge:

A single legal issue is here raised in two separate actions for the refund of income taxes which were argued together, and which we now consolidate for disposition. The litigation1 arises out of plaintiffs' use of the retirement method of accounting for depreciation.2 Neither of the plaintiffs has detailed records showing the...

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