Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca4-15-02062/USCOURTS-ca4-15-02062-0/pdf.json

Parties Involved:
James Chappell Dew
Appellant
Veronica W. Dew

South Carolina Department of Revenue

United States of America
Appellee

Document Text:

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 15-2062

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

JAMES CHAPPELL DEW, a/k/a J. Chappell Dew, Jr., a/k/a James 

Chappell Dew, Jr., a/k/a James C. Dew, Jr.,

Defendant – Appellant,

and

VERONICA W. DEW; SOUTH CAROLINA DEPARTMENT OF REVENUE,

Defendants.

No. 15-2063

UNITED STATES OF AMERICA,

Plaintiff - Appellee,

v.

VERONICA W. DEW,

Defendant – Appellant,

and

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JAMES CHAPPELL DEW, a/k/a J. Chappell Dew, Jr., a/k/a James 

Chappell Dew, Jr., a/k/a James C. Dew, Jr.; SOUTH CAROLINA 

DEPARTMENT OF REVENUE,

Defendants.

Appeals from the United States District Court for the District 

of South Carolina, at Florence. Terry L. Wooten, Chief District 

Judge. (4:14-cv-00166-TLW)

Submitted: October 25, 2016 Decided: November 10, 2016

Before WILKINSON and NIEMEYER, Circuit Judges, and HAMILTON, 

Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

James Chappell Dew, Veronica W. Dew, Appellants Pro Se. Julie 

Ciamporcero Avetta, Thomas J. Clark, UNITED STATES DEPARTMENT OF 

JUSTICE, Washington, D.C., John Douglas Barnett, OFFICE OF THE 

UNITED STATES ATTORNEY, Columbia, South Carolina, for Appellee.

Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:

James and Veronica Dew (Appellants) appeal the district 

court’s order and judgment granting the United States’ motion 

for summary judgment in the United States’ action seeking to 

reduce to judgment Appellants’ federal income tax liabilities, 

and to foreclose the federal tax liens securing those 

liabilities on Appellants’ jointly owned real property. We have 

reviewed the record and have considered the parties’ arguments 

and discern no reversible error. Accordingly, we grant James 

Dew’s application to proceed in forma pauperis and affirm the 

district court’s amended judgment. United States v. Dew, No. 

4:14-cv-00166-TLW (D.S.C. May 19, 2016). 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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