Midway Finance Corporation, Ltd. v. William H. Walters, and United States of America, Counter-Claimant, Hy Moss Rosanne Moss, Counter-Defendants, Midway Finance Corporation, Ltd. v. William H. Walters, and Eleanor E. Walters, and United States of America, Counter-Claimant, Cross-Claimant v. Hy Moss and Rosanne Moss, Counter-Claimant

980 F.2d 737 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. MIDWAY FINANCE CORPORATION, LTD., Plaintiff, v. William H. WALTERS, Defendant, and United States of America, Defendant, Counter-claimant, Appellee, Hy Moss; Rosanne Moss, Counter-defendants, Appellants. MIDWAY FINANCE CORPORATION, LTD., Plaintiff, v. William H. WALTERS, and Eleanor E. Walters, Defendants, and UNITED STATES of America, Defendant, Counter-claimant, Cross-claimant, Appellee, v. Hy MOSS and Rosanne Moss, Counter-claimant, Defendants, Appellant. Nos. 91-15118, 91-16428. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 4, 1992. Decided Nov. 27, 1992. Before WALLACE, Chief Judge, and TROTT and T.G. NELSON, Circuit Judges. 1 MEMORANDUM * 2 Appellants Hy and Rosanne Moss appeal the district court's grant of summary judgment in favor of the United States upholding the existence of federal tax liens on property purchased by the Mosses at a nonjudicial execution sale in 1984. The…