UNPUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
No. 08-1894
MARY PENLAND; CHARLES W. PENLAND, SR.,
Plaintiffs - Appellants,
v.
STATE OF SOUTH CAROLINA; DEPARTMENT OF REVENUE; SOUTH
CAROLINA TAX COMMISSION,
Defendants – Appellees.
Appeal from the United States District Court for the District of
South Carolina, at Spartanburg. Henry M. Herlong, Jr., District
Judge. (7:07-cv-03203-HMH)
Submitted: October 21, 2008 Decided: October 24, 2008
Before MICHAEL, TRAXLER, and DUNCAN, Circuit Judges.
Affirmed by unpublished per curiam opinion.
Mary Penland, Charles W. Penland, Sr., Appellants Pro Se.
Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:
Mary Penland and Charles W. Penland, Sr., appeal the
district court’s order accepting the recommendation of the
magistrate judge and dismissing the civil rights action the
Penlands filed against the State of South Carolina. We have
reviewed the record and find no reversible error. Accordingly,
we affirm for the reasons stated by the district court. Penland
v. South Carolina, No. 7:07-cv-03203-HMH (D.S.C. Aug. 5, 2008).
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
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