Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-15-02263/USCOURTS-ca8-15-02263-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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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[Unpublished]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’s adverse grant of 1

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 ofsummaryjudgment), we conclude that summaryjudgment 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

1

District of Nebraska.

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Appellate Case: 15-2263 Page: 2 Date Filed: 02/19/2016 Entry ID: 4368958