Djamshid Mahban, AKA Alexander Mahban 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NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Djamshid MAHBAN, aka Alexander Mahban, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 89-16113. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 14, 1990. Decided Aug. 22, 1991. Before HUG, BEEZER and BRUNETTI, Circuit Judges. 1 MEMORANDUM * 2 Appellee Djamshid Mahban ("Mahban") filed this wrongful levy action against the United States under 26 U.S.C. § 7426 . The district court, after a bench trial, ordered the lien on the subject property released and enjoined the Internal Revenue Service from selling the property. The government has appealed. We have jurisdiction under 28 U.S.C. § 1291 . We reverse. I. Facts and Proceedings 3 On March 6, 1978, Mahban acquired title to a Las Vegas residence ("the Property"), the subject of this action. Mahban assumed a loan, secured by a first deed of trust in the amount of $70,000. In 1979, Mahban and Stephanie…