Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-09-01677/USCOURTS-ca8-09-01677-0/pdf.json

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

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1

The Honorable Jimm Larry Hendren, Chief Judge, United States District Court

for the Western District of Arkansas.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 09-1677

___________

United States of America, *

*

Appellee, *

* Appeal from the United States

v. * District Court for the

* Western District of Arkansas.

John D. Bruner, *

* [UNPUBLISHED]

Appellant, *

*

Lotawanna Lockhart Bruner; QHG of *

Springdale, Inc.; Benton County, *

*

Defendants. *

___________

Submitted: February 17, 2010

Filed: February 25, 2010

___________

Before MELLOY, BOWMAN, and SMITH, Circuit Judges.

___________

PER CURIAM.

John D. Bruner appeals the district court’s1

 adverse grant of summary judgment

in this action by the United States to reduce to judgment unpaid federal tax

assessments against Bruner, to foreclose federal tax liens on real property owned by

Appellate Case: 09-1677 Page: 1 Date Filed: 02/25/2010 Entry ID: 3638257
-2-

Bruner, and to obtain a judicial sale of the property. After careful de novo review, see

Johnson v. Blaukat, 453 F.3d 1108, 1112 (8th Cir. 2006), we conclude the grant of

summary judgment was proper for the reasons explained by the district court, see Ford

v. Pryor, 552 F.3d 1174, 1178-79 (10th Cir. 2008).

The government has moved for sanctions against Bruner. We may award “just

damages” and single or double costs if we determine that an appeal is frivolous. See

28 U.S.C. § 1912; Fed. R. App. P. 38. In this case, we find Bruner has filed a

frivolous appeal raising tax-protester arguments of the kind he unsuccessfully raised

below and which have been repeatedly rejected in other proceedings. In these

circumstances, we conclude that sanctions are appropriate. See Searcy v. Donelson,

204 F.3d 797, 799 (8th Cir. 2000).

Accordingly, we affirm, see 8th Cir. R. 47B, and we award the government

$5,000 in damages. We also deny Bruner’s pending motion.

______________________________

Appellate Case: 09-1677 Page: 2 Date Filed: 02/25/2010 Entry ID: 3638257