Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-06-02166/USCOURTS-ca8-06-02166-0/pdf.json

Parties Involved:
Frederick O. Bond
Appellant
Dan Salomone
Appellee

Document Text:

1

The Honorable Arthur J. Boylan, United States Magistrate Judge for the

District of Minnesota, to whom the case was referred for final disposition by consent

of the parties pursuant to 28 U.S.C. § 636(c).

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 06-2166

___________

Frederick O. Bond, *

*

Appellant, *

* Appeal from the United States

v. * District Court for the

* District of Minnesota.

Dan Salomone, Commissioner of the *

Minnesota Department of Revenue, * [UNPUBLISHED]

*

Appellee. *

___________

Submitted: July 6, 2007

 Filed: July 13, 2007

___________

Before SMITH, GRUENDER, and SHEPHERD, Circuit Judges.

___________

PER CURIAM.

Frederick Bond appeals the district court’s1

 order granting defendant’s motion

for judgment on the pleadings. Having carefully reviewed the record, see Entzi v.

Redmann, 485 F.3d 998, 1003 (8th Cir. 2007) (de novo review), we agree with the

district court that it lacked jurisdiction over Bond’s action, see 28 U.S.C. § 1341 (“The

district courts shall not enjoin, suspend or restrain the assessment, levy or collection

Appellate Case: 06-2166 Page: 1 Date Filed: 07/13/2007 Entry ID: 3329339
2

Rooker v. Fidelity Trust Co., 263 U.S. 413 (1923); District of Columbia Court

of Appeals v. Feldman, 460 U.S. 462 (1983).

-2-

of any tax under State law where a plain, speedy and efficient remedy may be had in

the courts of such State.”); Exxon Mobil Corp. v. Saudi Basic Indus. Corp., 544 U.S.

280, 283-84 (2005) (Rooker-Feldman2

 doctrine recognizes that federal district courts

lack jurisdiction to hear federal actions “brought by state-court losers complaining of

injuries caused by state-court judgments rendered before the district court proceedings

commenced and inviting district court review and rejection of those judgments”).

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

______________________________

Appellate Case: 06-2166 Page: 2 Date Filed: 07/13/2007 Entry ID: 3329339