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

021532P.pdf   06/13/2003  Roger O'Shaughnessy  v.  CIR
   U.S. Court of Appeals Case No:  02-1532
                          and No:  02-1603
   District of Minnesota   
   Civil case - Federal Tax. Taxpayer was entitled to depreciate the molten 
   tin used in flat glass manufacturing process under the provisions of 
   26 U.S.C. Sec. 167, as the tin underwent exhaustion, wear and tear within 
   the meaning of the provision; because the tin was initially qualified as 
   depreciable capital property, and because the property was placed in service 
   after December 31, 1996, taxpayer appropriately depreciated the tin by 
   claiming a MACRS deduction under 26 U.S.C. Sec. 168; district court erred 
   in holding the IRS's reallocation of certain plant assets from one asset 
   category to another for purposes of MACRS depreciation constituted a 
   change in accounting methods under 26 U.S.C. Sec. 446(e).