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UNITED STATES v. MID-SOUTH MUSIC CORP.

Civ. A. No. 3:84-0968.

624 F.Supp. 673 (1985)

UNITED STATES of America, Plaintiff, v. MID-SOUTH MUSIC CORPORATION, et al., Defendants.

United States District Court, M.D. Tennessee.

September 20, 1985.

Attorney(s) appearing for the Case

Joe B. Brown and Franklin Childress, Nashville, Tenn., Philip West, Joseph M. Jones, Alice J. Davis, Office of Special Litigation, Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff.

Sam Johnson, Hendersonville, Tenn., for MSM Records.

MEMORANDUM OPINION

NEESE, Senior District Judge, sitting by Designation and Assignment.

This is an action in the name of the United States, commenced at the request of the Secretary of the Treasury of the United States, to enjoin the defendants Mid-South Music Corporation (Mid-South) and its president Mr. (Robert) Autry Inman and others from engaging further in conduct subject to penalty under 26 U.S.C. § 6700 (relating to penalty for abusive tax-shelters...

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