Kris Higgins and Sheer Boxcar
Higgins and Sheer opened their Poughkeepsie, New York "warehouse of trains" in 1972. There is a Higgins and Sheer boxcar listing in the Kris Model Trains chapter of Greenberg's Guide to Kusan Trains, but no car description. Two other boxcars featuring Martin Sheer are posted on the Lionel Collectors Club of America page.
Higgins and Sheer 1-3510 boxcar; yellow; black roof; black lettering and steam train logos; sliding smooth doors with "THE TRAIN KING;" half ladders. Variation not described in Greenberg's. Photo courtesy of the M. Smith collection.