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.

994338P.pdf   07/19/2000  USA  v.  Elton Howard Silkman
   U.S. Court of Appeals Case No:  99-4338
   District of South Dakota   
   Criminal case - criminal law. Evidence was sufficient to support 
   tax evasion conviction; unchallenged certificate of assessment 
   is prima facie evidence of a deficiency when a taxpayer who 
   filed no return is charged with tax evasion.