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.

986012P.pdf   02/19/1998  Richard D. Raymon  v.  IRS
   U.S. Court of Appeals Case No:  98-6012
   Northern District of Iowa   
   Notice of appeal was untimely; request to extend time for filing
   notice of appeal was untimely and record failed to show excusable
   neglect required to permit court to grant untimely motion.