Your search Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That No Party May Cite an Opinion Not Intended for Publication Unless the Cases Are Related by Identity Between the Parties or the Causes of Action.donald G. Furman, Appellant, v. United States of America; Commissioner of Internal Revenue;state of Iowa; Iowa Department of Revenue and Finance; Jobservice of Iowa; Peter K. Li; Dorothy O. Smith; James L.swessinger; Bruce Mitroff; Gerald D. Bair; Linda Smith;alice L. Cole; Curtis Jenkins; Michael Marienau;unknown/unnamed Defendants, As John and Jane Doe's I Throughx, Appellees did not match any document.