294 F.3d 985 Gerald E. TOBERMAN and Nancy J. Toberman, Appellants,v.COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 01-1398. United States Court of Appeals, Eighth Circuit. Argued: October 18, 2001. Submitted After Supplemental Briefing: April 22, 2002. Filed: June 20, 2002. Daniel W. Schermer, argued, Minneapolis, MN, for appellant. Kenneth W. Rosenberg, argued, DOJ, Washington, DC, for […]