United States of America v. Charles J. Payton; Ruby Payton

UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 14-1143
UNITED STATES OF AMERICA,
Plaintiff - Appellee,
v.
CHARLES J. PAYTON; RUBY PAYTON,
Defendants - Appellants.
Appeal from the United States District Court for the Eastern
District of North Carolina, at Greenville. Terrence W. Boyle,
District Judge. (4:13-cv-00055-BO)
Submitted: September 23, 2014 Decided: September 25, 2014
Before NIEMEYER and GREGORY, and HAMILTON, Senior Circuit Judge.
Affirmed by unpublished per curiam opinion.
Charles James Payton and Ruby Payton, Appellants Pro Se. Bruce
R. Ellisen, Curtis Clarence Pett, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C., for Appellee.
Unpublished opinions are not binding precedent in this circuit.

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PER CURIAM:
Charles J. and Ruby Payton appeal the district court’s
order granting summary judgment in favor of the government in
the government’s action to reduce Mr. Payton’s tax liabilities
to judgment, to set aside as fraudulent Mr. Payton’s conveyance
of his interest in their marital residence to Mrs. Payton, and
to foreclose tax liens against the residence and order its sale.
We have reviewed the record and find no reversible error.
Accordingly, we affirm for the reasons stated by the district
court. United States v. Payton, No. 4:13-cv-00055-BO (E.D.N.C.
Feb. 3, 2014). We dispense with oral argument because the facts
and legal contentions are adequately presented in the materials
before this court and argument would not aid the decisional
process.
AFFIRMED

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