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1The Honorable Linda R. Reade, United States District Judge for the Northern
District of Iowa.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
___________
No. 06-1132
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Elmer P. Scheckel; Joseph E. Scheckel; *
Mark T. Scheckel, *
*
Appellants, *
* Appeal from the United States
v. * District Court for the
* Northern District of Iowa.
United States of America; Internal *
Revenue Service, * [UNPUBLISHED]
*
Appellees. *
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Submitted: August 3, 2006
Filed: August 8, 2006
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Before MURPHY, BYE, and MELLOY, Circuit Judges.
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PER CURIAM.
Elmer, Joseph, and Mark Scheckel appeal the district court’s 1 dismissal of their
civil rights lawsuit for failure to state a claim. Having conducted de novo review, see
Atkinson v. Bohn, 91 F.3d 1127, 1128-29 (8th Cir. 1996) (per curiam), we affirm for
the reasons explained by the district court, see 8th Cir. R. 47B. We also deny
appellants’ pending motion.
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