United States v. Marlin Arford

43 F.3d 1480 75 A.F.T.R.2d 95 -333, 95-1 USTC P 50,046 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Marlin ARFORD, Defendant-Appellant. No. 93-36005. United States Court of Appeals, Ninth Circuit. Submitted Dec. 8, 1994. * Decided Dec. 14, 1994. Before: NOONAN, O'SCANNLAIN, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Marlin Arford appeals pro se the district court's grant of summary judgment for the United States in its action to reduce to judgment certain tax assessments made against Arford. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 * Marlin Arford receives military retirement pay from the United States Air Force. After the Air Force transferred a portion of his retirement pay to the Internal Revenue Service to satisfy unpaid tax liabilities, Arford brought suit to quiet title pursuant to 28 U.S.C. Secs. 1340 and 2410 to his retirement pay and to recover the portion of his pay that was credited…