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FILED
United States Court of Appeals
Tenth Circuit
August 19, 2015
Elisabeth A. Shumaker
Clerk of Court
UNITED STATES COURT OF APPEALS
FOR THE TENTH CIRCUIT
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M. JULIA HOOK, Plaintiff - Appellant, and DAVID L. SMITH, Plaintiff v. UNITED STATES OF AMERICA, Defendant - Appellee.
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No. 15-1022
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ORDER AND JUDGMENT[1]
Before HOLMES, MATHESON, and BACHARACH, Circuit Judges.
M. Julia Hook appeals the district court’s dismissal of an action she and her husband, David L. Smith, brought to challenge their federal income tax liabilities. Exercising jurisdiction under 28 U.S.C. § 1291, we affirm.
- ↑ After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist in the determination of this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The case is therefore ordered submitted without oral argument. This order and judgment is not binding precedent, except under the doctrines of law of the case, res judicata, and collateral estoppel. It may be cited, however, for its persuasive value consistent with Fed. R. App. P. 32.1 and 10th Cir. R. 32.1.
