Your search Notice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That They Are Not Precedent and Generally Should Not Be Cited Unless Relevant to Establishing the Doctrines of Res Judicata, Collateral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.tony and Susan Alamo Foundation, Appellant, v. Commissioner of Internal Revenue, Appellee.tony and Susan Alamo Foundation, Inc., Transferee, Appellant, v. Commissioner of Internal Revenue, Appellee.twentieth Century Holiness Tabernacle, Transferee, Appellant, v. Commissioner of Internal Revenue, Appellee. v. Commissioner of Internal Revenue, Appellee.music Square Church, Inc., Transferee, v. Commisioner of Internal Revenue, Appellee did not match any document.