Your search Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That No Party May Cite an Opinion Not Intended for Publication Unless the Cases Are Related by Identity Between the Parties or the Causes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.f. Warren Black; Shirley Black, Appellants, v. United States of America, Acting Through the Internalrevenue Service; Kimberly Clementi, Appellees did not match any document.