James A. Widtfeldt v. Holt Cty. Bd. of

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 06-3271 ___________ James A. Widtfeldt, Trustee, * * Appellant, * * v. * * Holt County Board of Equalization; * Nebraska Tax Equalization and Review * Commission; State of Nebraska; Holt * County Board of Equalization of the * State of Nebraska; United States of * America, * * Appellees. * ___________ Appeals from the United States District Court for the No. 06-3352 District of Nebraska. ___________ [UNPUBLISHED] James A. Widtfeldt, Trustee, * * Appellant, * * v. * * Holt County Board of Equalization; * Nebraska Tax Equalization and Review * Commission; State of Nebraska, * * Appellees, * * Holt County Board of Equalization, * of the State of Nebraska, * * Defendant, * * United States of America, * * Appellee. * ___________ Submitted: April 3, 2008 Filed: April 11, 2008 ___________ Before BYE, SMITH, and BENTON, Circuit Judges. ___________ PER CURIAM. In these consolidated appeals, James Widtfeldt appeals the district court’s1 dismissals of his two complaints, each containing the same claims against the same defendants. Having carefully reviewed the parties’ arguments and the submissions on appeal, we find no basis for reversal. Accordingly, the judgments of the district court are affirmed. See 8th Cir. R. 47B. ______________________________ 1 The Honorable Laurie Smith Camp, United States District Judge for the District of Nebraska. -2-