JEFFERSON SMURFIT CORPORATION, (U.S.) and Subsidiaries, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 05-2466.United States Court of Appeals, Eighth Circuit.Submitted: January 9, 2006. Filed: March 6, 2006. Appeal from the United States District Court for the Eastern District of Missouri, Henry Edward Autrey, J. Page 449 Gilbert Rothenberg, argued, Tax Division, U.S. Dept. of […]