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Судебные дела / Зарубежная практика  / UNITED STATES OF AMERICA, Plaintiff - Appellee, versus HUGH L. TAYLOR; BETTY B. TAYLOR, Defendants - Appellants., UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, No. 00-2421, Decided: ═ March 27, 2001

UNITED STATES OF AMERICA, Plaintiff - Appellee, versus HUGH L. TAYLOR; BETTY B. TAYLOR, Defendants - Appellants., UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT, No. 00-2421, Decided: ═ March 27, 2001

24.06.2008  

UNITED STATES OF AMERICA, Plaintiff - Appellee, versus HUGH L. TAYLOR; BETTY B. TAYLOR, Defendants - Appellants.

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 00-2421

Decided: ═ March 27, 2001

NONPUBLISHED OPINION

Appeal from the United States District Court for the District of South Carolina, at Greenville. Margaret B. Seymour, District Judge. ═ (CA-99-947-6)

Submitted: ═ March 22, 2001 ═

Decided: ═ March 27, 2001

Before WILKINS, LUTTIG, and MICHAEL, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Hugh L. Taylor, Betty B. Taylor, Appellants Pro Se. ═ David I. Pincus, Carol Ann Barthel, Brian P. Kaufman, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; James D. McCoy, III, OFFICE OF THE UNITED STATES ATTORNEY, Greenville, South Carolina, for Appellee.

Unpublished opinions are not binding precedent in this circuit.

See Local Rule 36(c).

PER CURIAM:

Hugh L. Taylor and Betty B. Taylor appeal the district court's orders granting summary judgment to the United States on its action seeking collection of the Taylors' income tax liability. ═ We have reviewed the record and the district court's opinion and find no reversible error. ═ Accordingly, we affirm on the reasoning of the district court. ═ United States v. Taylor, No. CA-99-947-6 (D.S.C. filed Sept. 28, 2000; entered Sept. 29, 2000).* ═ 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

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* The United States has filed a motion for leave to seek a correction of the judgment in the district court pursuant to Fed. R. Civ. P. 60(a). We hereby grant the motion.

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