K. C. SOUTHERN INDUS. v. COMMR., I. R. S., 98 T.C. 242 (1992) KANSAS CITY SOUTHERN INDUSTRIES, INC., PETITIONER v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. Nos. 18653-87, 17654-88.United States Tax Court. Filed March 5, 1992. P was the parent of members of a consolidated group, including two subsidiaries conducting railroad operations. For the taxable calendar years […]