Ivan L. Isaacson Nancy Isaacson v. United States
Opinion
Opinion
35 F.3d 571 74 A.F.T.R.2d 94 -6354 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ivan L. ISAACSON; Nancy Isaacson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 94-15074. United States Court of Appeals, Ninth Circuit. Submitted July 21, 1994. * Decided Sept. 9, 1994. Before: CHOY, SKOPIL, and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Ivan and Nancy Isaacson appeal pro se the district court's dismissal of their action against the United States challenging two tax levies on property that the Isaacsons owned. The Isaacsons contend that the district court erred by (1) dismissing their action for lack of subject matter jurisdiction because 28 U.S.C. Secs. 1330 (a), 1605(a)(1), (4)-(5) and U.S. Const. art. IV, Sec. 3 confer jurisdiction on the district court to hear this case, and (2) failing to provide the injunctive relief and compensatory damages which they requested. We affirm. 3 This court reviews de novo the district court's dismissal of…