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BEAR DEN ENTERPRISES; DRW PA, Inc.; David R. Williams; Nina S. Williams, Appellants. v. UNITED STATES of America; Internal Revenue Service, Appellees

United States Court of Appeals for the Eighth Circuit2001-02-09No. No. 00-2153
3 F. App'x 573

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Opinion

majority opinion

PER CURIAM.

Bear Den Enterprises and DRW PA, Inc., appeal from the district court’s denial of their Federal Rule of Civil Procedure 60(b) motion. Finding no abuse of discretion in that ruling, see Sanders v. Clemco Indus., 862 F.2d 161, 169 (8th Cir.1988), we affirm. See 8th Cir. R. 47B. . The Honorable James Maxwell Moody, United States District Judge for the Eastern District of Arkansas.