Wood v. Robertson

U.S. Court of Appeals for the Fourth Circuit February 17, 2005

Opinion

No. 04-1711

FAITH DAVENPORT WOOD, a/k/a Faith Davenport,

Plaintiff - Appellant,

versus

Defendant - Appellee,

versus

UNITED STATES OF AMERICA, acting through its agent the Internal Revenue Service,

Third Party Defendant.

Appeal from the United States District Court for the District of South Carolina, at Anderson. Henry M. Herlong, Jr., District Judge. (CA-04-265-8-20)

Submitted: January 19, 2005 Decided: February 17, 2005

Before MOTZ and GREGORY, Circuit Judges, and HAMILTON, Senior Circuit Judge.

Affirmed by unpublished per curiam opinion.

Orin G. Briggs, Lexington, South Carolina, for Appellant. James O. Spence, Lexington, South Carolina, for Appellee.

Unpublished opinions are not binding precedent in this circuit. See Local Rule 36(c). PER CURIAM:

Faith Davenport Wood appeals from the district court’s orders

dismissing her claims to property levied upon and sold by the

Internal Revenue Service and denying her motion to alter or amend

the judgment. We have reviewed the briefs, the joint appendix, and

the district court’s orders and find no reversible error.

Accordingly, we affirm on the reasoning of the district court. See

Wood v. Robertson, No. CA-04-265-8-20 (D.S.C. filed Apr. 8, entered

Apr. 9, 2004 & filed Apr. 26, entered Apr. 27, 2004). We dispense

with oral argument because the facts and legal contentions are

adequately presented in the materials before the court and argument

would not aid the decisional process.

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