Case Name: UNITED STATES of America, Plaintiff-Appellee, v. Kerry L. AUGUSTINE; Elma J. Augustine, Defendants-Appellants, TCF Mortgage Corporation; Beltrami County, Minnesota; Minnesota Department of Revenue, Defendant
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 2013-09-17
Citations: 530 F. App'x 606
Docket Number: No. 13-1198
Parties: UNITED STATES of America, Plaintiff-Appellee, v. Kerry L. AUGUSTINE; Elma J. Augustine, Defendants-Appellants, TCF Mortgage Corporation; Beltrami County, Minnesota; Minnesota Department of Revenue, Defendant.
Judges: Before LOKEN, COLLOTON, and KELLY, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 530
Pages: 606–606

Head Matter:
UNITED STATES of America, Plaintiff-Appellee, v. Kerry L. AUGUSTINE; Elma J. Augustine, Defendants-Appellants, TCF Mortgage Corporation; Beltrami County, Minnesota; Minnesota Department of Revenue, Defendant.
No. 13-1198.
United States Court of Appeals, Eighth Circuit.
Submitted: Aug. 23, 2013.
Filed: Sept. 17, 2013.
Before LOKEN, COLLOTON, and KELLY, Circuit Judges.

Opinion:
PER CURIAM.
Kerry and Elma Augustine appeal the district court's adverse grant of summary judgment and separate order of sale in this tax-related action brought by the United States. After careful de novo review, see Johnson v. Blaukat, 453 F.3d 1108, 1112 (8th Cir.2006) (de novo review of grant of summary judgment), we conclude that summary judgment was appropriate for the reasons stated by the district court. Furthermore, we conclude that the court's order of sale was proper. See 26 U.S.C. § 7403 (authorizing action to enforce lien or to subject property to payment of tax debt); United States v. Bierbrauer, 936 F.2d 373, 374 (8th Cir.1991) (§ 7403 authorizes federal district court to order sale of property in which delinquent taxpayer has interest in order to satisfy taxpayer's debt).
Accordingly, we affirm. See 8th Cir. R. 47B.
. The Honorable Ralph R. Erickson, Chief Judge, United States District Court for the District of North Dakota, sitting by designation in the District of Minnesota.