DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

012109P.pdf   03/07/2002  Estate of Schuler  v.  CIR
   U.S. Court of Appeals Case No:  01-2109
   Agency   
   Tax. The tax court's determination that the transfer of stock in 
   family-owned business to family members constituted a reciprocal 
   cross-gifts and the subsequent IRS's assessment of deficiencies are 
   affirmed. Tax court's finding the gifts of stocks were interrelated 
   was not clearly erroneous.