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BALTIMORE & OHIO R. CO. v. UNITED STATES

No. 412-73.

603 F.2d 165 (1979)

The BALTIMORE AND OHIO RAILROAD COMPANY v. The UNITED STATES.

United States Court of Claims.

July 18, 1979.

Attorney(s) appearing for the Case

James P. Holden, Washington, D. C., attorney of record, for plaintiff. Richard E. May, Washington, D. C. and John W. Tissue, of counsel.

Daniel Lavin, Tax Div., Dept. of Justice, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Washington, D. C., of counsel.

Before DAVIS, KASHIWA and KUNZIG, Judges.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFF'S CROSS MOTION FOR SUMMARY JUDGMENT

KASHIWA, Judge:

This income tax refund suit is one of a series of railroad taxation cases which have come before the courts involving the proper application of the retirement-replacement-betterment (RRB) accounting method to relay rail. After the conclusion of the trial in this case, the parties settled all the issues in the case except whether the adoption by plaintiff...

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