255 F.3d 650 (8th Cir. 2001) LINDA M. SHERBO, APPELLANT,v.COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 00-1882 UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT Submitted: January 12, 2001Filed: June 29, 2001 Appeal from the United States Tax Court. Before Loken and Heaney, Circuit Judges, and BATAILLON,* District Judge. Loken, Circuit Judge When two taxpayers […]