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.

031295P.pdf   05/03/2004  Leo J. Polack  v.  CIR
   U.S. Court of Appeals Case No:  03-1295
   Agency   
   Civil case - Federal Tax Law. Tax court did not err in assessing value 
   of shares involved in a gift; Tax Court did not abuse its discretion in 
   rejecting taxpayer's evidence relating to events subsequent to his 1992 
   valuation of the stock, as the evidence was not relevant. 
   [PUBLISHED] [Loken, Author]