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.

973888P.pdf   09/16/1998  USA  v.  Elton Silkman
   U.S. Court of Appeals Case No:  97-3888
   District of South Dakota   
   An IRS tax assessment is prima facie evidence
   of tax deficiency in tax evasion prosecution
   but may be challenged before jury; reversed
   and remanded.