|UNITED STATES OF AMERICA,
TIMOTHY LEE NIPPER, separately and as trustee for the Proprietor Property Trust,
THOMAS EUGENE NIPPER, as trustee for the Proprietor Property Trust and as nominee of Timothy Lee Nipper; MELLON MORTGAGE COMPANY, as mortgagee,
We review the district court's ruling on the motion to strike Ms. Lang's deposition testimony for abuse of discretion, see Lighton v. Univ. of Utah, 209 F.3d 1213, 1227 (10th Cir. 2000). However, we review the district court's application of the law respecting the marital confidential communications privilege de novo. See Conkle v. Potter, 352 F.3d 1333, 1335 n.4 (10th Cir. 2003). We also review the grant of summary judgment de novo, applying the same standards as did the district court in determining whether the government provided the minimal evidentiary foundation required to support the tax assessments. See Mann v. United States, 204 F.3d 1012, 1015-16 (10th Cir. 2000); United States v. McMullin, 948 F.2d 1188, 1192 (10th Cir. 1991). Having carefully reviewed the record and the parties' briefs in light of these standards and the applicable law, we conclude that the district court's rulings were correct. For substantially the same reasons contained in the district court's orders, dated February 3, 2003, and March 25, 2003, the judgment of the district court is AFFIRMED.
Entered for the Court
Timothy M. Tymkovich
*. This order and judgment is not binding precedent, except under the doctrines of law of the case, res judicata, and collateral estoppel. The court generally disfavors the citation of orders and judgments; nevertheless, an order and judgment may be cited under the terms and conditions of 10th Cir. R. 36.3.