Some further clarification, Dave -
The N-C-O was purchased by the S.P. in 1926, IIRC, but NOT abandoned at that time. The section south of Alturas, California was standard gauged during 1927 and incorporated into the S.P.'s 'backdoor' line between Klamath Falls, Oregon and Fernley, Nevada. The branch north from Alturas to Lakeview, Oregon was standard gauged in the spring of 1928. Several N-C-O engines were transferred to the former Carson & Colorado when the N-C-O was standard gauged, including SP(NG) #1 and #18 (currently being restored in Independence, CA), although I am not sure of the exact dates. Hopefully Brian Norden and other C&C fans will chime in here and provide more detailed information.
-
Roosso
p.s. The line between Fernley and Alturas was scrapped several years ago, but rails were still in place between Alturas and Lakeview when I drove up U.S. 395 en route to the Sumpter Valley in May, 2009.