Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-02528/USCOURTS-ca4-15-02528-0/pdf.json

Parties Involved:
Dennis W. Bakke
Appellant
Eileen H. Bakke
Appellant
United States of America
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-2528

DENNIS W. BAKKE; EILEEN H. BAKKE,

Plaintiffs - Appellants,

v.

UNITED STATES OF AMERICA,

Defendant - Appellee.

Appeal from the United States District Court for the Eastern 

District of Virginia, at Alexandria. Anthony J. Trenga, District 

Judge. (1:15-cv-00677-AJT-IDD)

Submitted: October 13, 2016 Decided: October 17, 2016

Before NIEMEYER, DUNCAN, and WYNN, Circuit Judges.

Affirmed by unpublished per curiam opinion.

S. Lloyd Smith, James T. Wilcox, BUCHANAN INGERSOLL & ROONEY, 

Alexandria, Virginia, for Appellants. Caroline D. Ciraolo, Acting 

Assistant Attorney General, Robert W. Metzler, Richard Caldarone, 

Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, 

D.C.; Dana J. Boente, Acting United States Attorney, Alexandria, 

Virginia, for Appellee. 

Unpublished opinions are not binding precedent in this circuit.

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2

PER CURIAM:

Dennis and Eileen Bakke appeal from the district court’s order

dismissing their tax refund action for lack of jurisdiction and 

for failure to state a claim. We have reviewed the record and the 

arguments presented on appeal, and find no reversible error. 

Accordingly, we affirm the district court’s dismissal order. We 

dispense with oral argument because the facts and legal contentions 

are adequately presented in the materials before this court and 

argument would not aid the decisional process.

AFFIRMED

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