Filed: Apr. 09, 1998
Latest Update: Mar. 02, 2020
Summary: United States Court of Appeals FOR THE EIGHTH CIRCUIT _ No. 97-3843MN _ Peter V. Smilde, * * Appellant, * * v. * Appeal from the United States * District Court for the District Margaret M. Richardson, * of Minnesota. Commissioner, U.S. Internal Revenue * Service; U.S. Department of the * [UNPUBLISHED] Treasury; United States of America, * * Appellees. * _ Submitted: April 7, 1998 Filed: April 9, 1998 _ Before FAGG, BEAM, and HANSEN, Circuit Judges. _ PER CURIAM. Peter V. Smilde appeals the distr
Summary: United States Court of Appeals FOR THE EIGHTH CIRCUIT _ No. 97-3843MN _ Peter V. Smilde, * * Appellant, * * v. * Appeal from the United States * District Court for the District Margaret M. Richardson, * of Minnesota. Commissioner, U.S. Internal Revenue * Service; U.S. Department of the * [UNPUBLISHED] Treasury; United States of America, * * Appellees. * _ Submitted: April 7, 1998 Filed: April 9, 1998 _ Before FAGG, BEAM, and HANSEN, Circuit Judges. _ PER CURIAM. Peter V. Smilde appeals the distri..
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United States Court of Appeals FOR THE EIGHTH CIRCUIT _____________ No. 97-3843MN _____________ Peter V. Smilde, * * Appellant, * * v. * Appeal from the United States * District Court for the District Margaret M. Richardson, * of Minnesota. Commissioner, U.S. Internal Revenue * Service; U.S. Department of the * [UNPUBLISHED] Treasury; United States of America, * * Appellees. * _____________ Submitted: April 7, 1998 Filed: April 9, 1998 _____________ Before FAGG, BEAM, and HANSEN, Circuit Judges. _____________ PER CURIAM. Peter V. Smilde appeals the district court's dismissal of Smilde's action for refund of a tax assessment for lack of subject matter jurisdiction. Having reviewed the record and the parties' briefs, we conclude the district court's dismissal was proper. We affirm. See 8th Cir. R. 47B. A true copy. Attest: CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT. -2-
