288 F.3d 342 Thomas J. WALSHIRE, Executor of the Estate of Edward M. Walshire; Everette R. Walshire, Executor of the Estate of Edward M. Walshire, Appellants,v.UNITED STATES of America, Appellee. No. 01-2465. United States Court of Appeals, Eighth Circuit. Submitted: December 12, 2001. Filed May 1, 2002. COPYRIGHT MATERIAL OMITTED Robert N. Downer, Iowa City, […]