STATEMENT OF CLAIM: This is to serve notice, as required by the

      rules of the National Railroad Adjustment Board,

      of my intention to file an ex parts submission on September 17, 1974

      herewith covering an unadjusted (unsatisfactory) dispute between me

      and the Boston and Maine Corp. involving the question:


            Unacceptable denial of my claim for five (5) weeks vacation against the Boston and Maine Corp.


      OPINION OF HOARD: In this dispute, Petitioner (Claimant) asserts

      "denial of my claim for five (5) weeks vacation against the Boston and Maine Corp." In fact, Petitioner received two weeks vacation, for which he was scheduled in 1974. He claims five weeks vacation, based on his "continuous service" with Carrier, as to which the following dates are pertinent:


            1927-1933 - employed by Carrier as a clerk in the Passenger

_ Traffic Department;

                    1933-1971 - employed by Boston and Maine Transportation Company, a trucking firm, and concededly legal entity;"


                    April 20, 1971 - hired as clerk by Carrier after making application as a new employee.


      It is Carrier's contention that Claimant properly received two weeks vacation in 1974, based on his seniority date of April 20, 1971. Claimant argues, on the other hand, that he should have received five weeks vacation, based on 1927 and "continuous service" with Carries since the latter date. To buttress his position, Claimant submits various conclusory and aelfserving allegations designed,t and Maine Transportation Company were "one and the same", albeit conceding that each was a separate


      Based on the record evidence, however, we cannot conclude that Claimant has submitted conclusive probative facts, as contrasted with mere allegations, sufficient to establish that Carrier and the Boston and Maine Transportation Company were "one and the same".

                Award Number 20843 Page 2

                Docket Number MS-20913


Carrier justifiably contends that both firms being different legal entities "separate and apart" from each other, any service performed by Claimant for the Trans continuous service in the computation for the number of vacation days to which Mr. Crowe may be entitled." The record reveals ample evidence in support of Carrier's position, as witness its posting of annual Rosters listing Claimant's seniority date as April 20, 1971, to which Claimant never filed objection as required by the pertinent Rules.

 Accordingly, we cite the following established principle which is controlling upon us here:

        "The Board is of the view that Carrier has properly relied upon a 'burden of proof' defense. We have considered the handling on the property and are un-


        able to detect that Claimant has submitted to us sufficient information as a basis for finding o See Award 20791 (Sickles).


Additionally, we quote the following pertinent language from Award No. 12857:

        "The rules of the controlling Agreement, together with the interpretation mutually applied thereto by the Carrier and by the Organization impel a denial of the Petitioner's claim."


Based on the merits, therefore, and on controlling authority, we have no alternative but to deny this claim for lack of proof.

        FINDINGS: The Third Division of the Adjustment Board, upon the whole record and all the evidence, finds and holds:


        That the parties waived oral hearing;


That the Carrier and the Employes involved in this dispute are respectively Carrier and Employes the Railway Labor Act, as approved June 21, 1934;

 That this Division of the Adjustment Board has jurisdiction over the dispute involved herein; an
        That the Agreement was not violated.

                Award Number 20543 Page 3

                Docket Number MS-20913

                A W A R D


        Claim denied.


                        NATIONAL RAILROAD ADJUSTMENT BOARD

                        By Order of Third Division

ATTEST ~@~ AM Z504
        Executive Secretary


Dated at Chicago, Illinois, this 24th day of October 1975.

 I