Stephen Buzzell v. John Wallin

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UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 3:09-cv-00795-HEH Copies to all parties and the district court/agency. [998436986] [10-1818]

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Stephen Buzzell v. John Wallin Doc. 0 Case: 10-1818 Document: 16 Date Filed: 10/01/2010 Page: 1 UNPUBLISHED UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT No. 10-1818 STEPHEN F. BUZZELL; KIMBERLY B. BUZZELL, Plaintiffs - Appellants, v. JOHN B. WALLIN; WANDA N. WALLIN; ELIZABETH J. ATKINSON; PAM J. FABER; BANK OF LANCASTER; THE UNITED STATES OF AMERICA; THE INTERNAL REVENUE SERVICE, Defendants - Appellees. Appeal from the United States District Court for the Eastern District of Virginia, at Richmond. Henry E. Hudson, District Judge. (3:09-cv-00795-HEH) Submitted: September 28, 2010 Decided: October 1, 2010 Before WILKINSON, SHEDD and DAVIS, Circuit Judges. Affirmed by unpublished per curiam opinion. Stephen F. Buzzell, Kimberly B. Buzzell, Appellants Pro Se. Andrew Biondi, SANDS ANDERSON, PC, Richmond, Virginia; Charles Franklin Midkiff, Michael R. Spitzer, II, MIDKIFF, MUNCIE & ROSS, PC, Richmond, Virginia; Melissa Briggs, Robert William Metzler, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellees. Unpublished opinions are not binding precedent in this circuit. Dockets.Justia.com Case: 10-1818 Document: 16 Date Filed: 10/01/2010 Page: 2 PER CURIAM: Stephen F. Buzzell and Kimberly B. Buzzell appeal the district voluntary court's order granting and its in part their motion for dismissal subsequent order denying reconsideration and granting the Government's Fed. R. Civ. P. 12(b)(6) motion to dismiss. find no reversible error. We have reviewed the record and Accordingly, we affirm for the reasons stated by the district court. Buzzell v. Wallin, No. We 3:09-cv-00795-HEH (E.D. Va. May 11, 2010; June 15, 2010). 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 2

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