United States v. Kerry L. Augustine, et al

Filing

PER CURIAM OPINION FILED - THE COURT: James B. Loken, Steven M. Colloton and Jane Kelly (UNPUBLISHED) [4076040] [13-1198]

United States Court of Appeals
For the Eighth Circuit
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No. 13-1198
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United States of America,
lllllllllllllllllllll Plaintiff - Appellee,
v.
Kerry L. Augustine; Elma J. Augustine,
lllllllllllllllllllll Defendants - Appellants,
TCF Mortgage Corporation; Beltrami County, Minnesota; Minnesota Department
of Revenue,
lllllllllllllllllllll Defendants.
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Appeal from United States District Court
for the District of Minnesota - Minneapolis
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Submitted: August 23, 2013
Filed: September 17, 2013
[Unpublished]
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Before LOKEN, COLLOTON, and KELLY, Circuit Judges.
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PER CURIAM.

Appellate Case: 13-1198

Page: 1

Date Filed: 09/17/2013 Entry ID: 4076040

Kerry and Elma Augustine appeal the district court’s1 adverse grant of
summary judgment and separate order of sale in this tax-related action brought by the
United States. After careful de novo review, see Johnson v. Blaukat, 453 F.3d 1108,
1112 (8th Cir. 2006) (de novo review of grant of summary judgment), we conclude
that summary judgment was appropriate for the reasons stated by the district court.
Furthermore, we conclude that the court’s order of sale was proper. See 26 U.S.C.
§ 7403 (authorizing action to enforce lien or to subject property to payment of tax
debt); United States v. Bierbrauer, 936 F.2d 373, 374 (8th Cir. 1991) (§ 7403
authorizes federal district court to order sale of property in which delinquent taxpayer
has interest in order to satisfy taxpayer’s debt).
Accordingly, we affirm. See 8th Cir. R. 47B.
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1

The Honorable Ralph R. Erickson, Chief Judge, United States District Court
for the District of North Dakota, sitting by designation in the District of Minnesota.
-2-

Appellate Case: 13-1198

Page: 2

Date Filed: 09/17/2013 Entry ID: 4076040