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LOUISVILLE AND NASHVILLE RAILROAD COMPANY v. COMMISSIONER

Docket No. 7249-73.

54 T.C.M. 1352 (1987)

T.C. Memo. 1987-616

Louisville and Nashville 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 a statutory notice of deficiency, dated July 2, 1973, respondent determined a $1,867,956.25 deficiency in income tax for petitioner's 1966 taxable year.2 By an amended petition, filed April 16, 1982, petitioner claimed additional deductions for the 1966 year attributable to obsolescence of its grading and tunnel bores, which had not been claimed on the income tax return...

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