Lawrence E. Lupien v. Harold W. Clarke

1The Honorable Richard E. Dorr, United States District Judge for the Western
District of Missouri, adopting the report and recommendations of the Honorable
James C. England, United States Magistrate Judge for the Western District of
Missouri.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 04-2388
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United States of America, *
*
Appellee, *
* Appeal from the United States
v. * District Court for the
* Western District of Missouri.
Murphy M. Hubbard, *
* [UNPUBLISHED]
Appellant. *
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Submitted: March 7, 2005
Filed: March 11, 2005
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Before MELLOY, McMILLIAN, and GRUENDER, Circuit Judges.
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PER CURIAM.
Murphy Hubbard appeals the district court’s 1 order enforcing an Internal
Revenue Service summons. After careful review, we find no clear error in the district
court’s conclusion that the government established a prima facie case for enforcement
of its summons and that Hubbard failed to rebut the government’s case. See United
States v. Powell, 379 U.S. 48, 57-58 (1964) (elements of prima facie case); United

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-2-
States v. Kaiser, No. 04-1349, 2005 WL 310041, at *2 (8th Cir. Feb. 10, 2005)
(standard of review). Hubbard’s remaining arguments are either raised for the first
time on appeal, see Dorothy J. v. Little Rock Sch. Dist., 7 F.3d 729, 734 (8th Cir.
1993) (refusing to consider arguments raised for first time on appeal), or are without
merit and do not warrant extended discussion.
Accordingly, we affirm. See 8th Cir. R. 47B.
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