It's lat 39.270961 / lon -76.555020 Bayview Yard - Baltimore Maryland, Owned I think by NS and Canton Railroad.
I might be wrong, What I do know is that it's a yard in Dundalk (east of Baltimore) and that it is NS and or Canton Railroad.
Just for fun, I've dropped an email to an old friend. He's an avid (N scale) B&O modeler, very active in the B&O history and society stuff. Plus, he works for CSX. Hopefully, he'll have some interesting input. Might take a bit to hear back from him.
Well the answer I was seeking was Canton RR in Baltimore, MD. So the winner to this one is David D Hetzel, congratulations.
Heard back from my CSX friend. He stated "There are a pair of adjacent north-south oriented yards in Bayview (inside the Baltimore city limits to the northeast) - one a former PRR (now NS) operation and the other, slightly nearer to downtown Baltimore, a former B&O (now CSX) operation. There is a transfer track between them and, except for the elevation difference (the B&O yard is at a slightly higher elevation), they could appear to be one big yard. The Pennsy yard once had a tall coaling tower - the B&O's locomotives were serviced at nearby Riverside. There is no Bayview tower."