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.

023106P.pdf   11/14/2003  Alliant Energy Corp.  v.  United States
   U.S. Court of Appeals Case No:  02-3106
   Northern District of Iowa   
   Civil case - Federal tax. District court's actions on remand did not 
   violate this court's mandate; district court did not err in permitting the 
   IRS to amend its answer; district court did not err in permitting 
   government to asset defense of equitable recoupment.