United States of America v. Harlan M. Thompson; Diane C. Thompson

United States Court of Appeals
For the Eighth Circuit
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No. 15-2263
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United States of America
lllllllllllllllllllll Plaintiff - Appellee
v.
Harlan M. Thompson; Diane C. Thompson
lllllllllllllllllllll Defendants - Appellants
Capitol One Bank; Discover Bank; Maple Leaf Funding
lllllllllllllllllllll Defendants
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Appeal from United States District Court
for the District of Nebraska - Omaha
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Submitted: February 1, 2016
Filed: February 19, 2016
[Unpublished]
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Before LOKEN, MURPHY, and BYE, Circuit Judges.
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PER CURIAM.

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Harlan and Diane Thompson appeal the district court’s adverse grant of1
summary judgment in this tax action brought by the United States. We have
jurisdiction over this appeal under F.R.A.P. 4(a)(4)(B)(i) because the district court's
judgment was final under the "clear and unequivocal manifestation" test. Goodwin v. United
States, 67 F.3d 149, 151 (8th Cir. 1995) (internal quotations marks omitted). After careful
de novo review, see Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (de novo
review of grant of summary judgment), we conclude that summary judgment was appropriate
for the reasons stated by the district court. Accordingly, we affirm. See 8th Cir. R. 47B.
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The Honorable Joseph F. Bataillon, United States District Judge for the1
District of Nebraska.
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