United States v. Joseph and Sheila Yennie

United States Court of Appeals

For the Eighth Circuit

___________________________

No. 22-3557 ___________________________

United States of America Plaintiff - Appellee v.

Joseph Howard Yennie; Sheila Ann Yennie

Defendants - Appellants

Nick J. Novak; Abraham Algadi; Paul Perry; Grant Friese; Jay Strande; Dean Weis; Jayne Krause; Peoples State Bank of Plainview; City of Pine Island

Defendants ____________ Appeal from United States District Court for the District of Minnesota ____________ Submitted: April 17, 2023 Filed: April 20, 2023 [Unpublished] ____________

Before KELLY, ERICKSON, and STRAS, Circuit Judges.

____________ PER CURIAM.

Joseph and Sheila Yennie challenge the enforcement of a federal tax lien against real property they own. See 26 U.S.C. § 7403(a). Having carefully reviewed the record and the parties’ arguments on appeal, we conclude that there are no material facts in dispute and the government is entitled to judgment as a matter of law. 1 See Odom v. Kaizer, 864 F.3d 920, 921 (8th Cir. 2017) (reviewing a grant of summary judgment de novo); Nelson v. Nelson, 183 N.W. 354, 355 (Minn. 1921) (explaining that Minnesota follows the common-law “rule of separate property rights of both husband and wife” and has not adopted “[t]he doctrine of community property”). We accordingly affirm the judgment of the district court.2 See 8th Cir. R. 47B.