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SEABOARD COAST LINE RAILROAD CO. v. COMMISSIONER

Docket No. 3777-71.

72 T.C. 855 (1979)

SEABOARD COAST LINE RAILROAD COMPANY, SUCCESSOR BY MERGER TO ATLANTIC COAST LINE RAILROAD COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 22, 1979.

Attorney(s) appearing for the Case

George K. Dunham, for the petitioner.

Donald W. Williamson, Jr., for the respondent.

TANNENWALD, Judge:*

Respondent determined that petitioner Seaboard Coast Line Railroad Co. is liable as successor by merger to Atlantic Coast Line Railroad Co. (hereinafter referred to as ACL) for deficiencies in Federal income tax for the calendar years and in the amounts as follows:

Year                       Deficiency

1958 ...................   $96,311.98
1959 ...................   621,908.52
1960...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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