_____________ No. 96-1253ND _____________ United States of America, * * Plaintiff-Appellee, * * v. * * Appeal from the United States Paul B. Mehl; * District Court for the District * of North Dakota.

Defendant-Appellant, * * [UNPUBLISHED] United Accounts, Inc., a * corporation; Bank of North * Dakota; State of North Dakota, * * Defendants. * _____________ Submitted: May 6, 1996 Filed: May 10, 1996 _____________ Before FAGG, BOWMAN, and HANSEN, Circuit Judges. _____________

PER CURIAM.

Paul B. Mehl appeals the district court's entry of judgment in favor of the United States in this foreclosure action and the denial of his Federal Rule of Civil Procedure 60(b) motion. Having carefully reviewed the record and the parties' briefs, we conclude that an extended discussion of the issues will serve no useful purpose. We thus affirm the district court. See 8th Cir. R. 47B. Mehl's motion for a stay is denied.

A true copy.

Attest:

CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.