Buzzell v. Wallin

Opinion

UNPUBLISHED

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 10-1818

STEPHEN F. BUZZELL; KIMBERLY B. BUZZELL,

Plaintiffs - Appellants,

v.

JOHN B. WALLIN; WANDA N. WALLIN; ELIZABETH J. ATKINSON; PAM J. FABER; BANK OF LANCASTER; THE UNITED STATES OF AMERICA; THE INTERNAL REVENUE SERVICE,

Defendants - Appellees.

Appeal from the United States District Court for the Eastern District of Virginia, at Richmond. Henry E. Hudson, District Judge. (3:09-cv-00795-HEH)

Submitted: September 28, 2010 Decided: October 1, 2010

Before WILKINSON, SHEDD and DAVIS, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Stephen F. Buzzell, Kimberly B. Buzzell, Appellants Pro Se. Andrew Biondi, SANDS ANDERSON, PC, Richmond, Virginia; Charles Franklin Midkiff, Michael R. Spitzer, II, MIDKIFF, MUNCIE & ROSS, PC, Richmond, Virginia; Melissa Briggs, Robert William Metzler, UNITED STATES DEPARTMENT OF JUSTICE, Tax Division, Washington, D.C., for Appellees.

Unpublished opinions are not binding precedent in this circuit. PER CURIAM:

Stephen F. Buzzell and Kimberly B. Buzzell appeal the

district court’s order granting in part their motion for

voluntary dismissal and its subsequent order denying

reconsideration and granting the Government’s Fed. R. Civ. P.

12(b)(6) motion to dismiss. We have reviewed the record and

find no reversible error. Accordingly, we affirm for the

reasons stated by the district court. Buzzell v. Wallin, No.

3:09-cv-00795-HEH (E.D. Va. May 11, 2010; June 15, 2010). 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.

AFFIRMED