Riley v. Communications Consultants, Inc.

MEMORANDUM OF DECISION

ORMA R. SMITH, District Judge.

Prior to his death on March 29, 1972, John D. Lunsford (Lunsford) was a resident citizen of Memphis, Shelby County, Tennessee. He was the sole stockholder of and controlled two Tennessee corporations, Communications Consultants, Inc. (CCI) and Lazy C Ranch, Inc. (Lazy C).

CCI was engaged in the business of performing telephone cost analyses and maintained an office in Memphis where Lunsford and a small staff, usually only one employee, performed the work of the corporation. Lazy C qualified to do business in Mississippi. During the period of…