Land v. Internal Revenue Service

U.S. Court of Appeals for the Eighth Circuit August 12, 2003

Land v. Internal Revenue Service, 71 F. App'x 609 (8th Cir. 2003)

Opinion

PER CURIAM.

Larry Land appeals the district court’s 1 dismissal of his civil complaint and the denial of his motion to reconsider. Having carefully reviewed the record, we conclude that dismissal was proper for the reasons explained by the district court, and that the district court did not abuse its discretion in denying the motion to reconsider. Accordingly, we affirm. See 8th Cir. R. 47B.

. The Honorable Donovan W. Frank, United States District Judge for the District of Minnesota, adopting the report and recommendations of the Honorable Susan Richard Nelson, United States Magistrate Judge for the District of Minnesota.

Reference

Full Case Name: Larry LAND, Sued as Larry D. Land, Appellant, v. INTERNAL REVENUE SERVICE; Blaine Holiday, Appellees
Status: Unpublished