James Stephenson v. Ramy El-Batrawi

United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 06-3271
___________
James A. Widtfeldt, Trustee, *
*
Appellant, *
*
v. *
*
Holt County Board of Equalization; *
Nebraska Tax Equalization and Review *
Commission; State of Nebraska; Holt *
County Board of Equalization of the *
State of Nebraska; United States of *
America, *
*
Appellees. *
___________ Appeals from the United States
District Court for the
No. 06-3352 District of Nebraska.
___________
[UNPUBLISHED]
James A. Widtfeldt, Trustee, *
*
Appellant, *
*
v. *
*
Holt County Board of Equalization; *
Nebraska Tax Equalization and Review *
Commission; State of Nebraska, *
*
Appellees, *
*
Holt County Board of Equalization, *

-- 1 of 2 --

1The Honorable Laurie Smith Camp, United States District Judge for the
District of Nebraska.
-2-
of the State of Nebraska, *
*
Defendant, *
*
United States of America, *
*
Appellee. *
___________
Submitted: April 3, 2008
Filed: April 11, 2008
___________
Before BYE, SMITH, and BENTON, Circuit Judges.
___________
PER CURIAM.
In these consolidated appeals, James Widtfeldt appeals the district court’s1
dismissals of his two complaints, each containing the same claims against the same
defendants. Having carefully reviewed the parties’ arguments and the submissions on
appeal, we find no basis for reversal. Accordingly, the judgments of the district court
are affirmed. See 8th Cir. R. 47B.
______________________________

-- 2 of 2 --