              United States Court of Appeals
                         For the Eighth Circuit
                     ___________________________

                             No. 15-2263
                     ___________________________

                          United States of America

                    lllllllllllllllllllll Plaintiff - Appellee

                                       v.

                Harlan M. Thompson; Diane C. Thompson

                  lllllllllllllllllllll Defendants - Appellants

           Capitol One Bank; Discover Bank; Maple Leaf Funding

                         lllllllllllllllllllll Defendants
                                 ____________

                 Appeal from United States District Court
                   for the District of Nebraska - Omaha
                              ____________

                        Submitted: February 1, 2016
                         Filed: February 19, 2016
                              [Unpublished]
                              ____________

Before LOKEN, MURPHY, and BYE, Circuit Judges.
                           ____________

PER CURIAM.
    Harlan and Diane Thompson appeal the district court’s1 adverse grant of
summary judgment in this tax action brought by the United States. We have
jurisdiction over this appeal under F.R.A.P. 4(a)(4)(B)(i) because the district court's
judgment was final under the "clear and unequivocal manifestation" test. Goodwin v. United
States, 67 F.3d 149, 151 (8th Cir. 1995) (internal quotations marks omitted). After careful
de novo review, see Beaulieu v. Ludeman, 690 F.3d 1017, 1024 (8th Cir. 2012) (de novo
review of grant of summary judgment), we conclude that summary judgment was appropriate
for the reasons stated by the district court. Accordingly, we affirm. See 8th Cir. R. 47B.


                        ______________________________




      1
       The Honorable Joseph F. Bataillon, United States District Judge for the
District of Nebraska.

                                           -2-
