From Casetext: Smarter Legal Research

U.S. v. Holland

United States Court of Appeals, Fourth Circuit
Sep 10, 2010
396 F. App'x 937 (4th Cir. 2010)

Opinion

No. 09-1636.

Submitted: August 27, 2010.

Decided: September 10, 2010.

Appeal from the United States District Court for the Eastern District of North Carolina, at Raleigh. Terrence W. Boyle, District Judge. (5:07-cv-00445-BO).

Bobby N. Holland, Jacquelyn Holland, Rebecca Holland, Appellants Pro Se. Ivan C. Dale, Jan M. Geht, Teresa E. McLaughlin, Kenneth W. Rosenberg, United States Department of Justice, Washington, DC; Joseph H. Nanney, Jr., Kevin J. Stanfield, Wyrick, Robbins, Yates Ponton, Raleigh, North Carolina, for Appellees.

Before NIEMEYER, GREGORY, and DUNCAN, Circuit Judges.

Affirmed by unpublished PER CURIAM opinion.

Unpublished opinions are not binding precedent in this circuit.


Bobby N. Holland, Bobby N. Holland as Trustee, Jacquelyn Holland, and Rebecca Holland appeal two district court orders. The first order granted summary judgment to the Government and Option One Mortgage Corporation, reduced various tax liens to judgment, and ordered the sale of real property at 1805 Trinity Road in Raleigh, North Carolina. The second order granted the Government's motion to reconsider and amended the amount of the assessments as of September 15, 2008. We have reviewed the record and find no reversible error. Accordingly, we deny Appellants' motion for abeyance and affirm for the reasons stated by the district court. See United States v. Holland, 637 F.Supp.2d 315 (E.D.N.C. 2009); (filed Aug. 13, 2009 entered Aug. 14, 2009). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

AFFIRMED.


Summaries of

U.S. v. Holland

United States Court of Appeals, Fourth Circuit
Sep 10, 2010
396 F. App'x 937 (4th Cir. 2010)
Case details for

U.S. v. Holland

Case Details

Full title:UNITED STATES of America, Plaintiff-Appellee, v. Bobby N. HOLLAND; Bobby…

Court:United States Court of Appeals, Fourth Circuit

Date published: Sep 10, 2010

Citations

396 F. App'x 937 (4th Cir. 2010)

Citing Cases

United States v. Williams

(1) the treatment by the taxpayer of the asset as his own; (2) control over the [alleged nominee] by the…

United States v. Russell

The Federal Rules of Criminal Procedure do not specifically provide for motions for reconsideration. Nilson…