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.

051325P.pdf   07/05/2006  Keith Scherbart  v.  CIR
   U.S. Court of Appeals Case No:  05-1325
   Agency   
   [PUBLISHED] [Arnold, Author, John R. Gibson, and Smith, Circuit Judge]
   Civil case- Federal Tax. Tax court did not err in finding taxpayers
   received value-added payments in the tax years in which they were
   calculated and that they were not entitled to defer recognition of 
   the payments as income until the next taxable year.