United States v. Dew

670 F. App'x 170

• Court: Court of Appeals for the Fourth Circuit
• Decided: November 10, 2016
• Docket: No. 15-2062, No. 15-2063
• Status: Published

Opinion

Unpublished opinions are not binding precedent in this circuit.

PER CURIAM:

James and Veronica Dew (Appellants) appeal the district court’s order and judgment granting the United States’ motion for summary judgment in the United States’ action seeking to reduce to judgment Appellants’ federal income tax liabilities, and to foreclose the federal tax liens securing those liabilities on Appellants’ jointly owned real property. We have reviewed the record and have considered the parties’ arguments and discern no reversible error. Accordingly, we grant James Dew’s application to proceed in forma pau-peris and affirm the district court’s amended judgment. United States v. Dew, No. 4:14-cv-00166-TLW (D.S.C. May 19, 2016). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

AFFIRMED-