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.

063259P.pdf   07/02/2007  RJT Investments X  v.  Internal Revenue
   U.S. Court of Appeals Case No:  06-3259
   Tax Court, Internal Revenue Service   
   [PUBLISHED] [Wollman, Author, with John R. Gibson and Murphy,
   Circuit Judges]
   Federal tax. Tax court did not err in determining that as a partnership
   item RJT was a sham which was formed for the purpose of tax
   avoidance.