Steven Waltner v. United States
Opinion
Opinion
FILED
NOT FOR PUBLICATION
SEP 22 2021
UNITED STATES COURT OF APPEALS MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
STEVEN T. WALTNER; SARAH V. No. 20-16475 WALTNER, PKA Sarah Van Hoey, D.C. No. 2:19-cv-04679-DGC Plaintiffs-Appellants,
v. MEMORANDUM*
UNITED STATES OF AMERICA,
Defendant-Appellee.
Appeal from the United States District Court for the District of Arizona David G. Campbell, District Judge, Presiding
Submitted September 1, 2021** San Francisco, California
Before: SCHROEDER, RAWLINSON, and BYBEE, Circuit Judges.
Steven and Sarah Van Hoey (Taxpayers) appeal the district court’s order
granting the Government’s motion to dismiss and motion for summary judgment.
We have jurisdiction under 28 U.S.C. § 1291 and we affirm.
* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). The district court correctly determined that it did not have jurisdiction over