ANDERSON TOOLING INC v. UNITED STATES (2021)

United States Court of Appeals, Eighth Circuit.

ANDERSON TOOLING, INC. Plaintiff - Appellant v. UNITED STATES of America Defendant - Appellee

No. 21-1190

Decided: July 30, 2021

Before SHEPHERD, GRASZ, and STRAS, Circuit Judges.

Jonathan C. Landon, Molly M. Parker, Shuttleworth & Ingersoll, Cedar Rapids, IA, for Plaintiff-Appellant. Pooja Boisture, Gregory Louis Mokodean, Joan I. Oppenheimer, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

[Unpublished]

Anderson Tooling Inc. appeals the district court's ¹ dismissal, for lack of subject matter jurisdiction, of its suit seeking a tax refund. Following a careful review, we conclude the court did not err in dismissing the complaint. See Laclede Gas Co. v. St. Charles Cnty., Mo., 713 F.3d 413, 417 (8th Cir. 2013) (de novo review of dismissal for lack of subject matter jurisdiction). Accordingly, we affirm. See 8th Cir. R. 47B.

FOOTNOTES

1. The Honorable Robert W. Pratt, United States District Judge for the Southern District of Iowa.

PER CURIAM.

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