United States v. John Miller Mary J. Miller, Jerome County

985 F.2d 576 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. John MILLER; Mary J. Miller, Defendants-Appellants, Jerome County, Defendant-Appellee. No. 91-35896. United States Court of Appeals, Ninth Circuit. Submitted Jan. 12, 1993. * Decided Jan. 29, 1993. Appeal from the United States District Court for the District of Idaho; No. CV-87-01274-HLR, Harold L. Ryan, District Judge, Presiding. D.Idaho. AFFIRMED. Before KILKENNY, SNEED and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 The Millers appeal from the district court's entry of judgment in favor of the government in the latter's action to reduce to judgment the Millers' unpaid federal income tax assessments for tax years 1974 through 1982 and to foreclose its tax liens against the Millers' real property. We affirm the district court and impose sanctions of $1,500 against the Millers for bringing this frivolous appeal. 3 The Millers' argument that they are not subject to…