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.

963287P.pdf   06/20/1997  James T. Alford  v.  United States
   U.S. Court of Appeals Case No:  96-3287
   Western District of Arkansas   
   Federal tax - Record supported taxpayer's claim that he was an
   independent contractor, not an employee, and therefore entitled to
   additional business expense deductions; church and church structure
   did not exercise right to control over taxpayer's work.