60 F.3d 822

76 A.F.T.R.2d 95-5735

NOTICE: Fourth Circuit Local Rule 36(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.
Wilbur P. HOLLAR; Ruth Carol Hollar, Plaintiffs–Appellants,
v.
J.R. STARKY; Hugh M. Parker; Sullivan Young; Harry L.
Martin; Cecil Anderson; John Doe, 1 to 100
individuals claiming to be I.R.S.
Agents, Defendants–Appellees.

No. 95-1145.

United States Court of Appeals, Fourth Circuit.

Submitted: June 22, 1995.
Decided: July 10, 1995.

Wilbur P. Hollar, Ruth Carol Hollar, appellants pro se. Gary R. Allen, Richard Farber, Robert William Metzler, U.S. Dept. of Justice, Washington, DC, for appellees.

M.D.N.C.

AFFIRMED.

Before HALL, MURNAGHAN, and LUTTIG, Circuit Judges.

PER CURIAM:

Appellants appeal from the district court’s order dismissing their civil action in which they sought a declaratory judgment that tax liens and levies were imposed in violation of their civil rights. We have reviewed the record and the district court’s opinion, and find no reversible error. Accordingly, we affirm on the reasoning of the district court. Hollar v. Starky, No. CA-92-754-6 (M.D.N.C. Dec. 20, 1994). 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.

60 F.3d 822
NOTICE: Fourth Circuit Local Rule 36(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Fourth Circuit.

Nathaniel HUSSER, Plaintiff-Appellant,
v.
SOUTH CAROLINA DEPARTMENT OF CORRECTIONS; Parker Evatt,
Commissioner, South Carolina Department of Corrections;
Benjamin Montgomery, Warden, A.C.I.; McKither Bodison,
Classification, A.C.I.; Doctor Fender, Physician, A.C.I.,
South Carolina Department of Corrections; Officer Chapman,
A.C.I.; Officer Lt. Giuard, A.C.I., Defendants-Appellees.

No. 94-7422.

United States Court of Appeals, Fourth Circuit.

Submitted June 13, 1995.
Decided June 30, 1995.

Nathaniel Husser, appellant pro se. Doyet A. Early, III, Norma Anne Turner Jett, Early & Ness, Bamburg, SC, for appellees.

Before HALL, HAMILTON, and MICHAEL, Circuit Judges.

PER CURIAM:

Appellant appeals from the district court’s order denying relief on his 42 U.S.C. Sec. 1983 (1988) complaint. We have reviewed the record and the district court’s opinion accepting the magistrate judge’s recommendation, and find no reversible error. Accordingly, we affirm on the reasoning of the district court.* Husser v. South Carolina Dep’t of Corrections, No. CA-92-3255-1-OBD (D.S.C. Nov. 8, 1994). 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

Appellant’s claims filed with the district court after final judgment pertaining to conditions in the prison infirmary are not before this court on appeal. They could be raised in a Fed.R.Civ.P. 60(b) motion in the district court