Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-04-02388/USCOURTS-ca8-04-02388-0/pdf.json

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

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1

The Honorable Richard E. Dorr, United States District Judge for the Western

District of Missouri, adopting the report and recommendations of the Honorable

James C. England, United States Magistrate Judge for the Western District of

Missouri.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 04-2388

___________

United States of America, *

*

Appellee, *

* Appeal from the United States

v. * District Court for the

* Western District of Missouri.

Murphy M. Hubbard, *

* [UNPUBLISHED]

Appellant. *

___________

Submitted: March 7, 2005

Filed: March 11, 2005

___________

Before MELLOY, McMILLIAN, and GRUENDER, Circuit Judges.

___________

PER CURIAM.

Murphy Hubbard appeals the district court’s1

 order enforcing an Internal

Revenue Service summons. After careful review, we find no clear error in the district

court’s conclusion that the government established a prima facie case for enforcement

of its summons and that Hubbard failed to rebut the government’s case. See United

States v. Powell, 379 U.S. 48, 57-58 (1964) (elements of prima facie case); United

Appellate Case: 04-2388 Page: 1 Date Filed: 03/11/2005 Entry ID: 1877702 
-2-

States v. Kaiser, No. 04-1349, 2005 WL 310041, at *2 (8th Cir. Feb. 10, 2005)

(standard of review). Hubbard’s remaining arguments are either raised for the first

time on appeal, see Dorothy J. v. Little Rock Sch. Dist., 7 F.3d 729, 734 (8th Cir.

1993) (refusing to consider arguments raised for first time on appeal), or are without

merit and do not warrant extended discussion.

Accordingly, we affirm. See 8th Cir. R. 47B.

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Appellate Case: 04-2388 Page: 2 Date Filed: 03/11/2005 Entry ID: 1877702