Court of Appeals for the Eighth Circuit December 21, 1995, 95-1912 (La Petite Academy, Inc. v. United States)

72 F.3d 133 96-1 USTC P 50,020 NOTICE: Eighth Circuit Rule 28A(k) governs citation of unpublished opinions and provides that no party may cite an opinion not intended for publication unless the cases are related by identity between the parties or the causes of action. LA PETITE ACADEMY, INC., Appellant, v. UNITED STATES of America, Appellee. No. 95-1912WM.