Court of Appeals for the Fifth Circuit June 7, 1972, 71-1049, 71-1405, 71-1406 (Phillip B. Hardin v. United States of America, Hardin's Bakeries Corporation v. United States of America, (Two Cases))

JOHN R. BROWN, Chief Judge:

In this consolidated appeal of three Federal income tax refund suits the score thus far stands 2-1 in favor of the Government. The opposing line-up consists of Phillip B. Hardin (Taxpayer) and two of his wholly owned corporations manufacturing bread and other bakery

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products in Mississippi.