MEMORANDUM OF DECISION
ORMA R. SMITH, District Judge.
Prior to his death on March 29, 1972, John D. Lunsford (Lunsford) was a resident citizen of Memphis, Shelby County, Tennessee. He was the sole stockholder of and controlled two Tennessee corporations, Communications Consultants, Inc. (CCI) and Lazy C Ranch, Inc. (Lazy C).
CCI was engaged in the business of performing telephone cost analyses and maintained an office in Memphis where Lunsford and...
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