United States v. Harlan Thompson, et al


PER CURIAM OPINION FILED - THE COURT: James B. Loken, Diana E. Murphy and Kermit E. Bye (UNPUBLISHED) [4368958] [15-2263]

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United States Court of Appeals For the Eighth Circuit ___________________________ No. 15-2263 ___________________________ United States of America lllllllllllllllllllll Plaintiff - Appellee v. Harlan M. Thompson; Diane C. Thompson lllllllllllllllllllll Defendants - Appellants Capitol One Bank; Discover Bank; Maple Leaf Funding lllllllllllllllllllll Defendants ____________ Appeal from United States District Court for the District of Nebraska - Omaha ____________ Submitted: February 1, 2016 Filed: February 19, 2016 [Unpublished] ____________ Before LOKEN, MURPHY, and BYE, Circuit Judges. ____________ PER CURIAM. Appellate Case: 15-2263 Page: 1 Date Filed: 02/19/2016 Entry ID: 4368958 Harlan and Diane Thompson appeal the district court’s1 adverse grant of summary judgment in this tax action brought by the United States. We have jurisdiction over this appeal under F.R.A.P. 4(a)(4)(B)(i) because the district court's judgment was final under the "clear and unequivocal manifestation" test. Goodwin v. United States, 67 F.3d 149, 151 (8th Cir. 1995) (internal quotations marks omitted). After careful de novo review, see Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (de novo review of grant of summary judgment), we conclude that summary judgment was appropriate for the reasons stated by the district court. Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Joseph F. Bataillon, United States District Judge for the District of Nebraska. -2- Appellate Case: 15-2263 Page: 2 Date Filed: 02/19/2016 Entry ID: 4368958

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