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PERFORMANCE SYSTEMS, INC. v. UNITED STATES

Civ. A. No. 6758.

382 F.Supp. 525 (1973)

PERFORMANCE SYSTEMS, INC., Successor to Minnie Pearl's Chicken System, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Tennessee, Nashville Division.

August 30, 1973.

Attorney(s) appearing for the Case

John L. Chambers, James David Leckrone, Nashville, Tenn., for plaintiff.

Charles H. Anderson, U. S. Atty., Martha Johnson, Asst. U. S. Atty., Nashville, Tenn., for defendant.

MEMORANDUM

MORTON, District Judge.

This is an action for the recovery of federal corporate income taxes for the year 1967 in the total amount of $171,572.00. Jurisdiction is founded upon the provisions of 28 U.S.C. § 1346(a)(1).

The parties having stipulated all pertinent facts, the plaintiff moved for summary judgment. The defendant government opposed that motion and cross-moved for summary judgment. The Court finds from the stipulation of...

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