Anderson Tooling, Inc. v. United States

Opinion

United States Court of Appeals For the Eighth Circuit ___________________________

No. 21-1190 ___________________________

Anderson Tooling, Inc.

lllllllllllllllllllllPlaintiff - Appellant

v.

United States of America

lllllllllllllllllllllDefendant - Appellee ____________

Appeal from United States District Court for the Southern District of Iowa - Central ____________

Submitted: July 27, 2021 Filed: July 30, 2021 [Unpublished] ____________

Before SHEPHERD, GRASZ, and STRAS, Circuit Judges. ____________

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

1 The Honorable Robert W. Pratt, United States District Judge for the Southern District of Iowa. 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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