Anderson Tooling, Inc. v. United States of America

United States Court of Appeals
For the Eighth Circuit
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No. 21-1190
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Anderson Tooling, Inc.
lllllllllllllllllllllPlaintiff - Appellant
v.
United States of America
lllllllllllllllllllllDefendant - Appellee
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Appeal from United States District Court
for the Southern District of Iowa - Central
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Submitted: July 27, 2021
Filed: July 30, 2021
[Unpublished]
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Before SHEPHERD, GRASZ, and STRAS, Circuit Judges.
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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
1The Honorable Robert W. Pratt, United States District Judge for the Southern
District of Iowa.

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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.
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