United States v. State of Alaska

8 F.3d 33 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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-Appellant, v. STATE OF ALASKA; Alaska Alcoholic Beverage Control Board; City & Borough of Juneau; Alaska Distributors; Odom Corporation; Alaska Hotel & Restaurant Employee Trust Funds, Defendants-Appellees. No. 91-36247. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 3, 1993. Decided Sept. 30, 1993. Before: SCHROEDER, FLETCHER and ALARCON, Circuit Judges. 1 MEMORANDUM * 2 The United States seeks to quiet title to an Alaska liquor license it purchased at a federal tax sale and seeks an injunction ordering the Alaska Alcoholic Beverage Control Board ("ABC") to transfer the license to the successful bidder at a later sale conducted by the IRS. The district court rescinded the sale, holding that the ABC could properly deny the transfer. For the reasons set forth below, we affirm. FACTS AND PROCEDURAL HISTORY 3 Marcelo and Nancy Quinto operated a bar…