Your search Unpublished Dispositionnotice: Eighth Circuit Rule 28a(k) Governs Citation of Unpublished Opinions and Provides That No Party May Cite an Opinion Not Intended for Publication Unless the Cases Are Related by Identity Between the Parties or the Causes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.loyal W. Leitgen and Barbara Leitgen, Appellants v. Commissioner of Internal Revenue, Appellee did not match any document.