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.

974165P.pdf   08/10/1998  Michael Mayberry etc  v.  United States
   U.S. Court of Appeals Case No:  97-4165
   Eastern District of Missouri   
ERISA; Action to recover ERISA benefits was equitable in nature and award of damages was taxable as gross income.