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    related to: Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That They Are Not Precedent and Generally Should Not Be Cited Unless Relevant to Establishing the Doctrines of Res Judicata, Collateral Estoppel, the Law of the Case, or if the Opinion Has Persuasive Value on a Material Issue and No Published Opinion Would Serve As Well.karl G. Granse, Citizen of Minnesota, in Propria Persona, Appellant, v. United States of America; Department of the Treasury, Suedas Department of Treasury; Internal Revenueservice; Park Drive Partnership, Appellees
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