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.

982104P.pdf   04/19/1999  Larry Bergman  v.  United States
   U.S. Court of Appeals Case No:  98-2104
   District of Minnesota   
   Civil case - Federal taxes. Record did not establish taxpayer
   increased his basis in Chapter S corporations or that he was
   entitled to a business loss deduction.