United States v. Joseph and Sheila Yennie

Opinion

United States Court of Appeals For the Eighth Circuit

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No. 22-3557

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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

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Appeal from United States District Court for the District of Minnesota

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Submitted: April 17, 2023 Filed: April 20, 2023

[Unpublished]

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Before KELLY, ERICKSON, and STRAS, Circuit Judges.

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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.

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1 We deny both pending motions.

2 The Honorable Wilhelmina M. Wright, United States District Judge for the District of Minnesota.