Linda M. SHERBO, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. No. 00-1882.United States Court of Appeals, Eighth Circuit.Submitted: January 12, 2001. Filed: June 29, 2001. Appeal from the United States Tax Court Denied motion, and taxpayer appealed. The Court of Appeals, Loken, Circuit Judge. Page 651 Douglas A. Drees, West Des Moines, IA, for appellant. […]