Page:Hook v. United States.pdf/1

 UNITED STATES COURT OF APPEALS

FOR THE TENTH CIRCUIT

M. JULIA HOOK, Plaintiff - Appellant, and

DAVID L. SMITH, Plaintiff

v.

UNITED STATES OF AMERICA, Defendant - Appellee.

No. 15-1022

(D.C. No. 1:13-CV-01156-RM-KLM)

(D. Colo.)

Before HOLMES, MATHESON, and BACHARACH, Circuit Judges.

M. Julia Hook appeals the district court’s dismissal of an action she and her husband, David L. Smith, brought to challenge their federal income tax liabilities. Exercising jurisdiction under 28 U.S.C. § 1291, we affirm.