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.

013922P.pdf   08/27/2002  Beals Bros. Mgt.  v.  CIR
   U.S. Court of Appeals Case No:  01-3922
   Agency   
   Civil case - Federal Tax. Tax Court did not err in affirming 
   Commissioner's finding that employee stock ownership 
   plans could not be aggregated to meet the minimum 
   participation requirements of 26 U.S.C. Sec. 401(a)(3).