282 F.3d 575 ESTATE OF Robert V. SCHULER, Deceased; Jay Schuler and Thomas Schuler, Co-Personal Representatives, Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 01-2109. United States Court of Appeals, Eighth Circuit. Submitted: November 15, 2001. Filed: March 7, 2002. Garry A. Pearson, argued, Grand Forks, ND (Alexander F. Reichert, Grand Forks, ND, on the brief), for […]