United States v. Joseph and Sheila Yennie ( 2023 )

United States Court of Appeals
For the Eighth Circuit
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No. 22-3557
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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
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Appeal from United States District Court
for the District of Minnesota
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Submitted: April 17, 2023
Filed: April 20, 2023
[Unpublished]
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Before KELLY, ERICKSON, and STRAS, Circuit Judges.
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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.
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1
We deny both pending motions.
2
The Honorable Wilhelmina M. Wright, United States District Judge for the
District of Minnesota.
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