United States v. Larry Swartzendruber ( 2001 )

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 00-2448
___________
United States of America, *
*
Plaintiff-Appellee, *
*
v. *
*
Larry J. Swartzendruber; * Appeal from the United States
Rozella L. Swartzendruber; * District Court for the Western
* District of Missouri.
Defendants-Appellants, *
* [UNPUBLISHED]
Elanar Gardens, an unincorporated *
business, *
*
Defendant. *
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Submitted: July 3, 2001
Filed: July 24, 2001
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Before MORRIS SHEPPARD ARNOLD, RICHARD S. ARNOLD, and FAGG,
Circuit Judges.
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PER CURIAM.
Larry J. and Rozella L. Swartzendruber appeal the district court's decision
permitting the government to reduce certain tax assessments to judgment, and to
foreclose on tax liens. On appeal, the Swartzendrubers contend the court lacked
jurisdiction to adjudicate their case. We conclude the district court correctly resolved
the Swartzendrubers' contention. See 26 U.S.C. §§ 7402-7403; 28 U.S.C. § 1340; 28
U.S.C. § 1345; United States v. Gerads, 999 F.2d 1255, 1256 (8th Cir. 1993) (per
curiam), cert. denied, 510 U.S. 1193 (1994); United States v. Kruger, 923 F.2d 587
(8th Cir. 1991).
Accordingly, we affirm. See 8th Cir. R. 47B.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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