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.

051760P.pdf   01/27/2006  Steven J. Namyst  v.  CIR
   U.S. Court of Appeals Case No:  05-1760
   Agency   
   [PUBLISHED] [Bye, Author, with Bowman and Gruender, Circuit Judges]
   Civil case - Federal tax. Tax court did not err in determining money
   taxpayer received from his employer constituted gross income rather than
   payments under an accountable plan pursuant to 26 C.F.R. 1.62-2; sale of
   tools to employer was subject to capital gains tax on equipment.