Missouri Pacific Railroad

Plaintiff seeks refund of Federal income taxes for calendar years 1962, 1963 and 1964, plus deficiency interest and statutory interest. This case comes before the court on defendant’s motion for partial summary judgment. Upon consideration thereof, together with the response in opposition thereto, without oral argument, the court concludes that plaintiff is collaterally estopped by the prior decision of this court, Missouri Pac. R.R. v. United States, 192 Ct. Cl. 318, 427 F. 2d 727 (1970), modified 193 Ct. Cl. 257, 433 F. 2d 1324 (1970), cert. denied, 402 U.S. 944 (1971), because there is in…