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.

041349P.pdf   02/10/2005  USA  v.  Philip Kaiser
   U.S. Court of Appeals Case No:  04-1349
   Eastern District of Missouri   
   Civil Case - tax. District court's order enforcing Internal Revenue 
   Service summonses seeking tax shelter information is affirmed. District 
   court's findings that summonses were issued for legitimate purposes, the 
   information was material and necessary, the IRS did not have the 
   information ane the administrative steps were taken were not clearly 
   erroneous. [PUBLISHED] [Murphy, Author, with Chief Judge Loken and 
   M. Arnold, Circuit Judges]