UNITED STATES OF AMERICA, APPELLEE, v. JANETTE LOHMAN, DIRECTOR OF REVENUE, STATE OF MISSOURI; MISSOURI DEPARTMENT OF REVENUE; AND THE STATE OF MISSOURI, APPELLANTS. No. 91-2206.United States Court of Appeals, Eighth Circuit.Submitted January 10, 1994. Decided April 15, 1994. Page 845 James R. McAdams, Jefferson City, MO, argued, for appellant. David Carmack, Washington, DC, argued, […]