Nelson v. United States

942 F.2d 792 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Kenneth W. NELSON, Reta M. Nelson, Carol Millsap, Diana Cater, Plaintiffs-counter-defendants-Appellants, v. UNITED STATES of America, John Does and Mary Does, A through Z believed to be agents, offices or employees of the Internal Revenue Service, individually and in their official capacity, and John Doe Number 1, believed to be potential buyer at 4100 Turner Ln., Michael P. Brown, Defendants-counter-claimants-Appellees. No. 90-16347. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 11, 1991. Aug. 29, 1991. Before WALLACE, Chief Judge, GOODWIN, and FLETCHER, Circuit Judges. 1 MEMORANDUM * 2 Appellants Kenneth W. Nelson, Reta M. Nelson, Carol Millsap, and Diana Cater appeal the district court's judgment in favor of the United States and Michael Brown in appellants' action challenging the government's levy upon real property and seeking to quiet title to the property in the names of Millsap…