419 F.3d 829 Kevin J. MORSE, Appellant,v.COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee. No. 04-2040. United States Court of Appeals, Eighth Circuit. Submitted: February 17, 2005. Filed: August 22, 2005. COPYRIGHT MATERIAL OMITTED Lawrence H. Crosby, St. Paul, MN, for appellant. Carol Barthel and Frank P. Cihlar, Justice Dept. of Washington, DC, for appellee. Before BYE, […]