Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-06-01132/USCOURTS-ca8-06-01132-0/pdf.json

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

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1

The Honorable Linda R. Reade, United States District Judge for the Northern

District of Iowa.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 06-1132

___________

Elmer P. Scheckel; Joseph E. Scheckel; *

Mark T. Scheckel, *

*

Appellants, *

* Appeal from the United States

v. * District Court for the

* Northern District of Iowa.

United States of America; Internal *

Revenue Service, * [UNPUBLISHED]

*

Appellees. *

___________

Submitted: August 3, 2006

Filed: August 8, 2006

___________

Before MURPHY, BYE, and MELLOY, Circuit Judges.

___________

PER CURIAM.

Elmer, Joseph, and Mark Scheckel appeal the district court’s1

 dismissal of their

civil rights lawsuit for failure to state a claim. Having conducted de novo review, see

Atkinson v. Bohn, 91 F.3d 1127, 1128-29 (8th Cir. 1996) (per curiam), we affirm for

the reasons explained by the district court, see 8th Cir. R. 47B. We also deny

appellants’ pending motion.

______________________________

Appellate Case: 06-1132 Page: 1 Date Filed: 08/08/2006 Entry ID: 2075742