Mary Penland v. State of South Carolina

Filing 920081024

Opinion

UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 08-1894

MARY PENLAND; CHARLES W. PENLAND, SR., Plaintiffs - Appellants, v. STATE OF SOUTH CAROLINA; CAROLINA TAX COMMISSION, DEPARTMENT OF REVENUE; SOUTH

Defendants ­ Appellees.

Appeal from the United States District Court for the District of South Carolina, at Spartanburg. Henry M. Herlong, Jr., District Judge. (7:07-cv-03203-HMH)

Submitted:

October 21, 2008

Decided:

October 24, 2008

Before MICHAEL, TRAXLER, and DUNCAN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Mary Penland, Charles W. Penland, Sr., Appellants Pro Se.

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM: Mary Penland and Charles W. Penland, Sr., appeal the district magistrate court's judge order and accepting the the recommendation rights of the the

dismissing

civil

action

Penlands filed against the State of South Carolina. reviewed the record and find no reversible error.

We have

Accordingly, Penland

we affirm for the reasons stated by the district court.

v. South Carolina, No. 7:07-cv-03203-HMH (D.S.C. Aug. 5, 2008). We dispense with oral argument because the facts and legal

contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED

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