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.

962154P.pdf   04/16/1997  John P. Broadaway  v.  CIR
   U.S. Court of Appeals Case No:  96-2154
                          and No:  96-2155
   Tax law - Discussion of Chapter C and Chapter S corporations and   
   tax consequences.