No. 92-15480

5 F.3d 537 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Henry F.K. KERSTING; Atlas Funding Corporation; Delta Acceptance Corporation, a Nevada corporation duly licensed to do business in the State of Hawaii, Plaintiffs-Appellants, v. UNITED STATES of America; Daniel A. Bent; John J. Kilgariff; James Michael Duncan; George Scott; Commissioner of Internal Revenue; and John Does 1-10, Jane Does 1-10; Doe Governmental Departments and/or Entities 1-10, Defendants-Appellees. No. 92-15480. United States Court of Appeals, Ninth Circuit. Submitted Aug. 10, 1993. * Decided Aug. 18, 1993. 1 Appeal from the United States District Court for the District of Hawaii; No. CV-83-00018-MP 2 Martin Pence, Senior District Judge, Presiding. D.Hawaii 3 AFFIRMED. 4 Before: REINHARDT and LEAVY, Circuit Judges, and MERHIGE, Senior District Judge ** 5 MEMORANDUM *** 6 Henry F.K. Kersting, Atlas Funding Corporation, and Delta Acceptance Corporation ("Kersting") appeal from the district court's…