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MID-SOUTH MUSIC CORP. v. U.S. DEPT. OF THE TREASURY

Civ. A. No. 3-83-0602.

579 F.Supp. 481 (1983)

MID-SOUTH MUSIC CORPORATION, Plaintiff, v. UNITED STATES DEPARTMENT OF THE TREASURY, et al., Defendants.

United States District Court, M.D. Tennessee.

November 2, 1983.

Attorney(s) appearing for the Case

John B. Link, Nashville, Tenn., for plaintiff.

Robert E. Rice, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM OPINION AND ORDER

NEESE, Senior District Judge, sitting by assignment.

The plaintiff Mid-South Music Corporation (Mid-South) sued the United States of America, a district-director of its Internal Revenue Service (IRS), and some 9 other officials of the IRS, demanding from each of them the sum of $1,310,740 in compensatory and punitive damages. Mid-South claims it is entitled to recover such damages because the latter 9 defendants approved the...

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