PERFORMANCE SYSTEMS, INC. v. UNITED STATES

No. 73-2210.

501 F.2d 1338 (1974)

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

United States Court of Appeals, Sixth Circuit.

Decided July 30, 1974.


Attorney(s) appearing for the Case

Ernest Brown, Dept. of Justice, for defendant appellant; Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Jonathan S. Cohen, William M. Brown, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief ; Charles H. Anderson, U. S. Atty., of counsel.

James D. Leckrone, Nashville, Tenn., for plaintiff appellee; John L. Chambers, Nashville, Tenn., on brief.

Before WEICK, EDWARDS and CELEBREZZE, Circuit Judges.


PER CURIAM.

The action in the District Court was for the recovery of federal corporate income taxes in the amount of $171,572 plus interest, for the taxable year 1967.

Minnie Pearl's Chicken System, Inc., a Tennessee corporation, was a wholly owned subsidiary of the taxpayer, Performance Systems, Inc., likewise a Tennessee corporation.

The subsidiary filed its initial corporate income tax return for the period...

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