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HARDIN'S BAKERIES, INC. v. MARTIN

Civ. A. Nos. 3697, 3698.

293 F.Supp. 1129 (1967)

HARDIN'S BAKERIES, INC., Plaintiff, v. J. G. MARTIN, Jr., District Director of Internal Revenue, Defendant. HARDIN'S BAKERIES CORPORATION, Plaintiff, v. J. G. MARTIN, Jr., District Director of Internal Revenue, Defendant.

United States District Court S. D. Mississippi, Jackson Division.

January 10, 1967.

Attorney(s) appearing for the Case

Ward & Mestayer, Meridian, Miss., for plaintiff.

Robert Hauberg, U. S. Atty., Jackson, Miss., for defendant.

WILLIAM HAROLD COX, Chief Judge.

These consolidated suits of these allied corporations seek a recovery of accumulated earnings taxes assessed against and paid by these corporations in the amount of 27½% of the taxable income of these corporations for 1961, 1962 and 1963. Phil Hardin is the sole stockholder of these corporations which are engaged in the bakery business in fifty-one counties of Mississippi from plants at Meridian, Jackson, Columbus and Tupelo,...

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