SEABOARD COAST LINE RAILROAD COMPANY v. COMMISSIONER

Docket No. 4870-75.

54 T.C.M. 1334 (1987)

T.C. Memo. 1987-615

Seaboard Coast Line Railroad Company, Successor by Merger to Atlantic Coast Line Railroad Company v. Commissioner.

United States Tax Court.

Filed December 21, 1987.


Attorney(s) appearing for the Case

George K. Dunham,1 for the petitioner. William R. McCants, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

In the statutory notice of deficiency dated March 11, 1975, respondent determined deficiencies in income tax as follows:

Taxable Year Ended               Deficiency

12/31/62 ...................   $ 2,934,453.66
12/31/63 ...................     2,691,573.60
12/31/64 ...................     4,570,737.34
12/31/65 ...................     3,050,390.64
12/31/66 ..............

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