Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-19-01265/USCOURTS-ca8-19-01265-0/pdf.json

Parties Involved:
Jan Major Mengedoht
Appellant
United States of America
Appellee
Washington County Treasurer
Not Party

Document Text:

United States Court of Appeals

For the Eighth Circuit

___________________________

No. 19-1265

___________________________

United States of America

lllllllllllllllllllllPlaintiff - Appellee

v.

Jan Major Mengedoht, Individually, and as Executor of the Carl A. Mengedoht

Estate and as Trustee of the H C J Holdings Trust - Carl A. Mengedoht - H C J

Holdings Trust

lllllllllllllllllllllDefendant - Appellant

Washington County Treasurer

lllllllllllllllllllllDefendant

 ____________

Appeal from United States District Court

for the District of Nebraska - Omaha

 ____________

 Submitted: January 21, 2020

Filed: January 24, 2020

[Unpublished]

____________

Before SHEPHERD, STRAS, and KOBES, Circuit Judges.

____________

PER CURIAM.

Appellate Case: 19-1265 Page: 1 Date Filed: 01/24/2020 Entry ID: 4874285
Jan Mengedoht appeals the district court’s

1

adverse grant of summary judgment

in a suit brought by the United States to reduce tax assessments to judgment and to

enforce a tax lien. To the extent Mengedoht is attempting to appeal on behalf of the

Carl Mengedoht Estate and the H C J Holdings Trust, we dismiss the appeal, as

Mengedoht may not represent these entities as a nonlawyer. See Knoefler v. United

Bank of Bismarck, 20 F.3d 347, 348 (8th Cir. 1994) (nonlawyer may not represent

another entity in federal court). To the extent Mengedoht is appealing the judgment

against him in his individual capacity, we conclude, following a careful review, that

the district court did not err in granting summary judgment. See Johnson v. Blaukat,

453 F.3d 1108, 1112 (8th Cir. 2006) (grant of summary judgment is reviewed de

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

______________________________

1The Honorable Joseph F. Bataillon, United States District Judge for the

District of Nebraska.

-2-

Appellate Case: 19-1265 Page: 2 Date Filed: 01/24/2020 Entry ID: 4874285