United States Court of Appeals
                            FOR THE EIGHTH CIRCUIT
                                     ___________

                                     No. 07-3623
                                     ___________

United States of America,            *
                                     *
            Appellee,                *
                                     * Appeal from the United States
      v.                             * District Court for the
                                     * Western District of Arkansas.
Roberta Sue Tolbert; A&R Equity      *
Holdings,                            * [UNPUBLISHED]
            Defendants,              *
                                     *
Alvin A. Tolbert,                    *
                                     *
            Appellant.               *
                                ___________

                               Submitted: June 3, 2009
                                  Filed: June 10, 2009
                                   ___________

Before RILEY, SMITH, and BENTON, Circuit Judges.
                            ___________

PER CURIAM.

      Alvin A. Tolbert appeals the district court’s1 adverse grant of summary
judgment in this tax action. After careful de novo review, see Johnson v. Blaukat, 

, 1112 (8th Cir. 2006), we conclude that summary judgement was
appropriate for the reasons stated by the district court, see Gentry v. United States, 962

      1
        The Honorable Jimm Larry Hendren, Chief Judge, United States District Court
for the Western District of Arkansas.
F.2d 555, 557-58 (6th Cir. 1992). We also conclude that the district court did not
abuse its discretion in declining to amend the judgment. See Christensen v. Qwest
Pension Plan, 

, 920 (8th Cir. 2006).

     Accordingly, we affirm. See 8th Cir. R. 47B. We also deny the pending
motions for sanctions.
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