Court of Appeals for the Eighth Circuit March 11, 1996, 589 (Madge v. United States. Madge v. Internal Revenue Service. United States v. Vold; Minnesota Mutual Life Insurance Company)

78 F.3d 589 77 A.F.T.R.2d 96-1441 NOTICE: Eighth Circuit Rule 28A(k) governs citation of unpublished opinions and provides that they are not precedent and generally should not be cited unless relevant to establishing the doctrines of res judicata, collateral estoppel, the law of the case, or if the opinion has persuasive value on a material issue and no published opinion would serve as well.