United States v. Harlan Thompson, et al

Filing

PER CURIAM OPINION FILED - THE COURT: James B. Loken, Diana E. Murphy and Kermit E. Bye (UNPUBLISHED) [4368958] [15-2263]

United States Court of Appeals
For the Eighth Circuit
___________________________
No. 15-2263
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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
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Appeal from United States District Court
for the District of Nebraska - Omaha
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Submitted: February 1, 2016
Filed: February 19, 2016
[Unpublished]
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Before LOKEN, MURPHY, and BYE, Circuit Judges.
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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.

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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