Case ID: f-appx_637/html/0254-01.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

UNITED STATES of America, Plaintiff-Appellee v. Harlan M. THOMPSON; Diane C. Thompson, Defendants-Appellants Capitol One Bank; Discover Bank; Maple Leaf Funding, Defendants.
    No. 15-2263.
    United States Court of Appeals, Eighth Circuit.
    Submitted: Feb. 1, 2016.
    Filed: Feb. 19, 2016.
    Paul Andrew Allulis, Erin E. Lindgren, U.S. Department of Justice, Washington, DC, for Plaintiff-Appellee.
    Harlan M. Thompson, Wakefield, NE, pro se.
    Diane C. Thompson, Wakefield, NE, pro se.
    Before LOKEN, MURPHY, and BYE, Circuit Judges.
   PER CURIAM.

Harlan and Diane Thompson appeal the district court’s 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. 
      
      . The Honorable Joseph F. Bataillon, United States District Judge for the District of Nebraska.