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.

032883P.pdf   09/24/2004  Joseph P. McGraw  v.  CIR
   U.S. Court of Appeals Case No:  03-2883
   Agency   
   Civil case - Federal Tax. Tax Court order finding McGraw liable for 
   tax deficiencies incurred by Metro Refuse, including fraud penalties, 
   affirmed; there was abundant circumstantial evidence to support a finding 
   of fraudulent intent; McGraw, as Metro's transferee, was liable for 
   Metro's tax deficiencies under the Minnesota Business Corporation Act, 
   Minn. Stat. Sec. 302A.781. 
   [PUBLISHED] [Colloton, Author, with Murphy and Smith, Circuit 
   Judges]