
    BEAR DEN ENTERPRISES; DRW PA, Inc.; David R. Williams; Nina S. Williams, Appellants. v. UNITED STATES of America; Internal Revenue Service, Appellees.
    No. 00-2153.
    United States Court of Appeals, Eighth Circuit.
    Submitted Feb. 5, 2001.
    Filed Feb. 9, 2001.
    
      Before BOWMAN, BEAM, and LOKEN, Circuit Judges.
   PER CURIAM.

Bear Den Enterprises and DRW PA, Inc., appeal from the district court’s denial of their Federal Rule of Civil Procedure 60(b) motion. Finding no abuse of discretion in that ruling, see Sanders v. Clemco Indus., 862 F.2d 161, 169 (8th Cir.1988), we affirm. See 8th Cir. R. 47B. 
      
      . The Honorable James Maxwell Moody, United States District Judge for the Eastern District of Arkansas.
     