Brian Madge v. United States, (8th Cir. 1996)
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No. 95-2674MN
Brian Madge, Appellant, v. United States of America; Darryl Williams, Appellees. Darlow T. Madge, Appellant, v. United States of America; Darryl Williams, Appellees. Darlow T. Madge, Appellant, v. Internal Revenue Service; Darryl Williams, Appellees. United States of America, Appellee, v. Roger Vold; Lynne Leger, Appellants, Minnesota Mutual Life Insurance Company, Defendant. In Re: Search Warrants for 875 Forest Arms Lane, Orono, MN 55364; 3032 Colfax Avenue, South, Minneapolis, MN 55408 Darlow T. Madge; Brian A. Madge, Appellants.
Submitted: March 7, 1996 Filed: March 11, 1996
Before FAGG, BOWMAN, and HANSEN, Circuit Judges.
PER CURIAM.
Brian Madge, Darlow T. Madge, Roger Vold, and Lynne Leger appeal the district court's rulings denying the Madges' motion to return seized property and petitions to quash Internal Revenue Service summonses, and granting the government's petition to enforce summonses. Having carefully considered the record and the parties' briefs, we conclude the controlling legal principles are well established and the issues do not warrant a comprehensive opinion. The appellants' arguments challenging the district court's jurisdiction are without merit. See 26 U.S.C. §§ 7402, 7604, 7609; Denison v. Commissioner of Internal Revenue,. 751 F.2d 241, 242 (8th Cir. 1984) (per curiam); United States v. Claes, 747 F.2d 491, 494 (8th Cir. 1984). We thus affirm the judgment of the district court. See 8th Cir. R. 47B.
Appeal from the United States
District Court for the District
of Minnesota.
[UNPUBLISHED]
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
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This document cites
- US Code - Title 26: Internal Revenue Code - 26 USC 7402 - Sec. 7402. Jurisdiction of district courts
- U.S. Court of Appeals for the Eighth Circuit - United States of America and Larry J. Donati, Special Agent of the Internal Revenue Service, Appellees, v. Vincent E. Claes as Assistant Office Manager of Computerized Professional Accounting, Inc., Edward E. Dinnius and Commercial Transmission, Inc., Appellants. United States of America and Larry J. Donati, Special Agent of the Internal Revenue Service, Appellees, v. Hugo E. Grimm as Senior Vice President of Community Federal Savings & Loan Association, Edward E. Dinnius and Commercial Transmission, Inc., Appellants. United States of America and Larry J. Donati, Special Agent of the Internal Revenue Service, Appellees, v. Garry L. Gustafson as Cashier, Charter Bank Webster Groves Trust, Edward E. Dinnius and Commercial Transmission, Inc., Appellants. United States of America and Larry J. Donati, Special Agent of the Internal Revenue Service, Appellees, v. Sanford Blume, Edward E. Dinnius and Commercial Transmission, Inc., Appellants. United States of America and Larry J. Donati, Special Agent of the ...
- U.S. Court of Appeals for the Eighth Circuit - Cleo Stephens Denison, Appellant, v. Commissioner of Internal Revenue, Appellee. Cleo Stephens Denison, Appellant, v. Commissioner of Internal Revenue, Appellee., 751 F.2d 241 (8th Cir. 1984)
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