Court Opinion

ID: 9388300
Source: CourtListenerOpinion
Date Created: 2023-04-20 16:00:50.323816+00
Date Added: 2024-06-11T17:18:19.628991
License: Public Domain

United States Court of Appeals
                          For the Eighth Circuit
                      ___________________________

                              No. 22-3557
                      ___________________________

                          United States of America

                                    Plaintiff - Appellee

                                      v.

                  Joseph Howard Yennie; Sheila Ann Yennie

                                  Defendants - Appellants

  Nick J. Novak; Abraham Algadi; Paul Perry; Grant Friese; Jay Strande; Dean
   Weis; Jayne Krause; Peoples State Bank of Plainview; City of Pine Island

                                      Defendants
                               ____________

                   Appeal from United States District Court
                        for the District of Minnesota
                               ____________

                          Submitted: April 17, 2023
                            Filed: April 20, 2023
                               [Unpublished]
                               ____________

Before KELLY, ERICKSON, and STRAS, Circuit Judges.
                           ____________

PER CURIAM.
       Joseph and Sheila Yennie challenge the enforcement of a federal tax lien
against real property they own. See 26 U.S.C. § 7403(a). Having carefully reviewed
the record and the parties’ arguments on appeal, we conclude that there are no
material facts in dispute and the government is entitled to judgment as a matter of
law. 1 See Odom v. Kaizer, 864 F.3d 920, 921 (8th Cir. 2017) (reviewing a grant of
summary judgment de novo); Nelson v. Nelson, 183 N.W. 354, 355 (Minn. 1921)
(explaining that Minnesota follows the common-law “rule of separate property rights
of both husband and wife” and has not adopted “[t]he doctrine of community
property”). We accordingly affirm the judgment of the district court.2 See 8th Cir.
R. 47B.
                        ______________________________

      1
          We deny both pending motions.
      2
        The Honorable Wilhelmina M. Wright, United States District Judge for the
District of Minnesota.
                                    -2-