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.

952938P.pdf   05/03/1996  Dennis Harker, et al  v.  CIR
   U.S. Court of Appeals Case No:  95-2938
   Federal tax - Tax deficiencies and fraud penalties affirmed; refusal t   
   disquality commissioner's counsel was correct.