Upchurch Packing Co. v. United States

RUSSELL, District Judge.

During the years 1933-1934 and 1935 plaintiff, a corporation, was engaged in the meat packing business, consisting of the purchasing, slaughter and butchering of hogs, cattle and sheep for sale. Plaintiff did not slaughter its own animals but had this service performed for it by the Atlanta Butcher’s Abattoir and Stockyards Company, hereinafter referred to as the abattoir. During such period and until December 28, 1935, W. A. Upchurch was the president and sole stockholder of the plaintiff and of the abattoir. On December 28, 1935, in accordance with the plan of…