United States v. Mid-South Music Corp.

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, etc.). 26 U.S.C. § 7408(a). A hearing on such application as to certain defendants was conducted by the Court on June 3-5, inclusive, 1985.

Fr…