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.

051118P.pdf   01/06/2006  Mark W. Senda  v.  CIR
   U.S. Court of Appeals Case No:  05-1118
   Agency   
   [PUBLISHED] [Benton, Author, with Melloy and Beam, Circuit Judges]
   Civil case - Federal Tax. Tax court order finding deficiencies in the gift
   taxes affirmed.