Dennis Bakke v. US
UNPUBLISHED PER CURIAM OPINION filed. Originating case number: 1:15-cv-00677-AJT-IDD. Copies to all parties and the district court/agency . [15-2528]
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UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
DENNIS W. BAKKE; EILEEN H. BAKKE,
Plaintiffs - Appellants,
UNITED STATES OF AMERICA,
Defendant - Appellee.
Appeal from the United States District Court for the Eastern
District of Virginia, at Alexandria. Anthony J. Trenga, District
October 13, 2016
October 17, 2016
Before NIEMEYER, DUNCAN, and WYNN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
S. Lloyd Smith, James T. Wilcox, BUCHANAN INGERSOLL & ROONEY,
Alexandria, Virginia, for Appellants. Caroline D. Ciraolo, Acting
Assistant Attorney General, Robert W. Metzler, Richard Caldarone,
Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington,
D.C.; Dana J. Boente, Acting United States Attorney, Alexandria,
Virginia, for Appellee.
Unpublished opinions are not binding precedent in this circuit.
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Dennis and Eileen Bakke appeal from the district court’s order
dismissing their tax refund action for lack of jurisdiction and
for failure to state a claim.
We have reviewed the record and the
arguments presented on appeal, and find no reversible error.
Accordingly, we affirm the district court’s dismissal order.
dispense with oral argument because the facts and legal contentions
are adequately presented in the materials before this court and
argument would not aid the decisional process.
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