Anderson Tooling, Inc. v. United States, No. 21-1190 (8th Cir. 2021)
Annotate this CaseCourt Description: [Per Curiam - Before Shepherd, Grasz, and Stras, Circuit Judges Civil case - Federal tax. Dismissal affirmed without comment. [ July 29, 2021 ]
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 21-1190 ___________________________ Anderson Tooling, Inc. lllllllllllllllllllllPlaintiff - Appellant v. United States of America lllllllllllllllllllllDefendant - Appellee ____________ Appeal from United States District Court for the Southern District of Iowa - Central ____________ Submitted: July 27, 2021 Filed: July 30, 2021 [Unpublished] ____________ Before SHEPHERD, GRASZ, and STRAS, Circuit Judges. ____________ PER CURIAM. Anderson Tooling Inc. appeals the district court’s1 dismissal, for lack of subject matter jurisdiction, of its suit seeking a tax refund. Following a careful review, we 1 The Honorable Robert W. Pratt, United States District Judge for the Southern District of Iowa. conclude the court did not err in dismissing the complaint. See Laclede Gas Co. v. St. Charles Cnty., Mo., 713 F.3d 413, 417 (8th Cir. 2013) (de novo review of dismissal for lack of subject matter jurisdiction). Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________ -2-
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