Opinion
No. 97-3843MN.
Submitted April 7, 1998.
Filed April 9, 1998.
Appeal from the United States District Court for the District of Minnesota.
Before: FAGG, BEAM, and HANSEN, Circuit Judges.
Peter V. Smilde appeals the district court's dismissal of Smilde's action for refund of a tax assessment for lack of subject matter jurisdiction. Having reviewed the record and the parties' briefs, we conclude the district court's dismissal was proper. We affirm. See 8th Cir. R. 47B.