Richard Mathis v. IRS ( 1998 )

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 97-1867
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Richard Mathis; Doyle Mathis; *
Scot Mathis; Leona Mathis, *
*
Appellants, *
* Appeal from the United States
v. * District Court for the
* District of South Dakota.
Internal Revenue Service, United States *
of America, ex rel. the Internal * [UNPUBLISHED]
Revenue Use Service, *
*
Appellee. *
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Submitted: December 3, 1997
Filed: January 6, 1998
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Before WOLLMAN, LOKEN, and HANSEN, Circuit Judges.
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PER CURIAM.
Richard, Doyle, Scot, and Leona Mathis (Mathises) appeal from the district
court&s1 adverse grant of summary judgment in their action asserting a wrongful levy
1
The HONORABLE LAWRENCE L. PIERSOL, United States District Judge
for the District of South Dakota.
claim pursuant to 26 U.S.C. § 7426. After reviewing the record and the parties& briefs,
we conclude the district court correctly determined the Mathises lacked standing to
maintain this action. Accordingly, we affirm. See 8th Cir. R. 47B.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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