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.

023756P.pdf   09/15/2003  Townsend Industries  v.  USA
   U.S. Court of Appeals Case No:  02-3756
   Southern District of Iowa   
   Civil case - Federal tax. Taxpayer's annual fishing trips had a 
   business purpose and the district court erred in adopting the IRS's 
   position that the per-employee costs of the trip were employee wages 
   within the meaning the Code and that a portion of the wages should 
   have been withheld for income tax, Social Security and Medicare 
   taxes.