Marc Jordan v. United States

United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 06-2443 ___________ Marc Jordan, * * Appellant, * * Appeal from the United States v. * District Court for the * District of Minnesota. United States of America, * * Appellee. * ___________ Submitted: January 12, 2007 Filed: June 21, 2007 ___________ Before WOLLMAN and MURPHY, Circuit Judges, and NANGLE,1 District Judge. ___________ WOLLMAN, Circuit Judge. Marc Jordan appeals from the district court’s2 grant of summary judgment in favor of the United States on his claim for a refund of Federal Insurance Contributions Act…