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GADDIS v. UNITED STATES

Civ. A. Nos. 4420, 4421.

330 F.Supp. 741 (1971)

Fred L. GADDIS and Mary F. Gaddis, Plaintiffs, v. UNITED STATES of America, Defendant. GADDIS BREEDER FARMS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

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

June 18, 1971.

Attorney(s) appearing for the Case

James P. Knight, Jr., Louis H. Watson, Jackson, Miss., for plaintiffs.

Jack Warren, Tax Division, Department of Justice, Washington, D. C., for defendant.

NIXON, District Judge.

MEMORANDUM OPINION

The above styled and numbered income tax recovery cases filed pursuant to Title 28 U.S.C. § 1346(a) were consolidated by this Court pursuant to the agreement of all parties hereto inasmuch as the parties plaintiff are related through stock ownership, all issues arise from examination of income tax returns of the corporate plaintiff in Civil Action No. 4421.

These cases were tried to the Court on May...

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