United States v. Kerry L. Augustine, No. 13-1198 (8th Cir. 2013)
Annotate this CaseCourt Description: Civil Case - tax. Grant of summary judgment to the government and separate order of sale in this tax-related action are summarily affirmed.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 13-1198 ___________________________ United States of America, lllllllllllllllllllll Plaintiff - Appellee, v. Kerry L. Augustine; Elma J. Augustine, lllllllllllllllllllll Defendants - Appellants, TCF Mortgage Corporation; Beltrami County, Minnesota; Minnesota Department of Revenue, lllllllllllllllllllll Defendants. ____________ Appeal from United States District Court for the District of Minnesota - Minneapolis ____________ Submitted: August 23, 2013 Filed: September 17, 2013 [Unpublished] ____________ Before LOKEN, COLLOTON, and KELLY, Circuit Judges. ____________ PER CURIAM. Kerry and Elma Augustine appeal the district court s1 adverse grant of summary judgment and separate order of sale in this tax-related action brought by the United States. After careful de novo review, see Johnson v. Blaukat, 453 F.3d 1108, 1112 (8th Cir. 2006) (de novo review of grant of summary judgment), we conclude that summary judgment was appropriate for the reasons stated by the district court. Furthermore, we conclude that the court s order of sale was proper. See 26 U.S.C. § 7403 (authorizing action to enforce lien or to subject property to payment of tax debt); United States v. Bierbrauer, 936 F.2d 373, 374 (8th Cir. 1991) (§ 7403 authorizes federal district court to order sale of property in which delinquent taxpayer has interest in order to satisfy taxpayer s debt). Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Ralph R. Erickson, Chief Judge, United States District Court for the District of North Dakota, sitting by designation in the District of Minnesota. -2-
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