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CAROLINA, CLINCHFIELD AND OHIO R. CO. v. C.I.R.

No. 1204, Docket 87-4003.

823 F.2d 33 (1987)

CAROLINA, CLINCHFIELD AND OHIO RAILWAY COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 10, 1987.

Attorney(s) appearing for the Case

D. French Slaughter, III, Richmond, Va. (James T. Lyon, Michele A. Wood, McGuire, Woods, Battle & Boothe, Richmond, Va., on the brief), for petitioner-appellant.

David I. Pincus, Tax Div., Dept. of Justice, Wash., D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Robert S. Pomerance, Tax Div., Dept. of Justice, Wash., D.C., on the brief), for respondent-appellee.

Before NEWMAN and WINTER, Circuit Judges, and BONSAL, Senior District Judge.

PER CURIAM:

Carolina, Clinchfield and Ohio Railway Company ("CC & O") appeals from a decision of the United States Tax Court (Richard C. Wilbur, Judge) determining deficiencies in its federal income taxes of approximately $1,066,000 for the taxable years 1972 through 1975. 82 T.C. 888 (1984). The principal issues concern the tax consequences of a 999-year lease between CC & O as lessor and two other railroads, Atlantic Coast...

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