United States v. Ronny Robbin ( 2020 )

United States Court of Appeals
For the Eighth Circuit
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No. 18-3466
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United States of America
lllllllllllllllllllllPlaintiff - Appellee
v.
Ronny B. Robbin; Lynette R. Robbin
lllllllllllllllllllllDefendants - Appellants
North American State Bank
lllllllllllllllllllllDefendant
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Appeal from United States District Court
for the District of Minnesota
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Submitted: March 17, 2020
Filed: March 20, 2020
[Unpublished]
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Before GRUENDER, BEAM, and SHEPHERD, Circuit Judges.
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PER CURIAM.
In this action brought by the United States to reduce tax assessments to
judgment and enforce tax liens, Minnesota residents Ronny and Lynette Robbin
appeal following the district court’s1 entry of an order of sale. To the extent the
Robbins challenge the district court’s earlier grant of summary judgment and denial
of their Federal Rule of Civil Procedure 59(e) motion, we dismiss the appeal because
the notice of appeal is untimely as to those orders. See Fed. R. App. P. 4(a)(1)(B)
(notice of appeal must be filed within 60 days after entry of judgment when United
States is a party); Dill v. Gen. Am. Life Ins. Co., 525 F.3d 612, 619-20 (8th Cir. 2008)
(timely notice of appeal is mandatory and jurisdictional).
As to the Robbins’ challenges to the order of sale, we conclude, following a
careful review, that the appeal is moot, as the court’s instructions to the Robbins to
maintain and vacate the property only applied until the sale was confirmed. See
Calderon v. Moore, 518 U.S. 149, 150 (1996) (appeal should be dismissed as moot
when, by virtue of intervening event, court of appeals cannot grant any effectual relief
in favor of appellant). Accordingly, we dismiss this appeal as moot.
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1
The Honorable Donovan W. Frank, United States District Judge for the
District of Minnesota.
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