Daryle E. Swedenburg Mary Jo Swedenburg, His Wife, and Steven M. Swedenburg v. United States

15 F.3d 1090 73 A.F.T.R.2d 94 -1302 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. DARYLE E. SWEDENBURG; MARY JO SWEDENBURG, his wife, Plaintiffs-Appellants, and STEVEN M. SWEDENBURG, Plaintiff, v. UNITED STATES OF AMERICA, Defendant-Appellee. No. 92-36609. United States Court of Appeals, Ninth Circuit. Submitted Dec. 20, 1993. * Decided Jan. 10, 1994. Before: SNEED, NOONAN, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Daryle E. Swedenburg and Mary Jo Swedenburg (the Swedenburgs) appeal pro se the district court's dismissal for failure to state a claim, or alternative grant of summary judgment for the United States, in their action seeking to quiet title to real property against tax liens pursuant to 28 U.S.C. Sec. 2410 . We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 1 3 "We review de novo a district court's dismissal of a complaint for failure to state a claim upon which relief can be granted." Elias v. Connett, 908 F.2d 521, 527 (9th Cir.1990).…