439 F.3d 455 James M. ROBINETTE, Appellee,v.COMMISSIONER OF THE INTERNAL REVENUE SERVICE, Appellant. No. 04-3600. United States Court of Appeals, Eighth Circuit. Submitted: June 22, 2005. Filed: March 8, 2006. Francesca U. Tamami, UDSOJ, Tax Division, argued, Washington, DC (Teresa E. McLaughlin, USDOJ, Tax Division, Washington, DC, on the brief), for appellant. Gregory B. Graham, […]