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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 Defendants-Appellants, * * [UNPUBLISHED] Elanar Gardens, an unincorporated * business, * * Defendant. * ___________ Submitted: July 3, 2001 Filed: July 24, 2001 ___________ Before MORRIS SHEPPARD ARNOLD, RICHARD S. ARNOLD, and FAGG, Circuit Judges. ___________ 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. -2-
Document Info
Docket Number: 00-2448
Filed Date: 7/24/2001
Precedential Status: Non-Precedential
Modified Date: 4/18/2021