422 F.3d 684 Paul S. LINDSEY, Jr.; Kristen Lindsey, Petitioners,v.COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 04-2978. United States Court of Appeals, Eighth Circuit. Submitted: April 15, 2005. Filed: September 2, 2005. Dwight E. Cole, argued, St. Louis, Missouri (Jim J. Shoemake and Matthew S. McBride, on the brief), for petitioners. John A. Nolet, argued, Washington, […]