Homer L. Brand v. United States

942 F.2d 790 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Homer L. BRAND, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 90-35283. United States Court of Appeals, Ninth Circuit. Submitted Aug. 23, 1991. * Decided Aug. 30, 1991. Before BROWNING, FARRIS, and WILLIAM A. NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Homer L. Brand appeals pro se the district court's dismissal of his complaint. 1 We have jurisdiction pursuant to 28 U.S.C. § 1291 and dismiss this appeal as moot. 3 Generally, an appeal will be dismissed as moot if the appellate court is unable to grant effective relief even if the dispute were decided in the appellant's favor. See United States v. Munsingwear, 340 U.S. 36, 39 (1950); Holloway v. United States, 789 F.2d 1372, 1373 (9th Cir.1986). 4 In his complaint, Brand invoked 28 U.S.C. § 2410 to quiet title to real and personal property seized by the Internal Revenue Service ("IRS"). 2 Brand alleged that the IRS failed to…