Brad Francis v. United States, No. 17-2070 (8th Cir. 2018)
Annotate this CaseCourt Description: Per Curiam - Before Benton, Bowman and Kelly, Circuit Judges] Civil case - Federal Tax. Dismissal of civil suit challenging taxpayers' liability for federal taxes and penalties affirmed without comment. [ January 02, 2018
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 17-2070 ___________________________ Brad Stephen Francis; Christine Carol Francis lllllllllllllllllllll Plaintiffs - Appellants v. United States of America lllllllllllllllllllll Defendant - Appellee ____________ Appeal from United States District Court for the Western District of Missouri - Kansas City ____________ Submitted: December 28, 2017 Filed: January 3, 2018 [Unpublished] ____________ Before BENTON, BOWMAN, and KELLY, Circuit Judges. ____________ PER CURIAM. Brad and Christine Francis appeal from the order of the District Court1 dismissing their civil suit challenging their liability for federal taxes and penalties under the Internal Revenue Code. After careful review, we conclude that dismissal was proper for the reasons explained by the district court. See LeMay v. U.S. Postal Serv., 450 F.3d 797, 799 (8th Cir. 2006) (standard of review). The judgment is affirmed. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Greg Kays, Chief Judge, United States District Court for the Western District of Missouri. -2-
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