United States v. Alice M. Grant Mortimer Leslie Grant, United States of America v. Mortimer Leslie Grant Alice M. Grant

50 F.3d 17 75 A.F.T.R.2d 95 -1501 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Alice M. GRANT; Mortimer Leslie Grant, Defendants-Appellants. UNITED STATES of America, Plaintiff-Appellee, v. Mortimer Leslie GRANT; Alice M. Grant, Defendants-Appellants. Nos. 94-56142, 94-56144. United States Court of Appeals, Ninth Circuit. Submitted March 7, 1995. * Decided March 9, 1995. Before: SNEED, POOLE, and BRUNETTI, Circuit Judges. 1 MEMORANDUM ** 2 In this consolidated case, Mortimer and Alice Grant appeal pro se the district court's denial of their Fed.R.Civ.P. 60(b)(1) motions. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 The Grants sought to "alter, amend or vacate" the district court's prior contempt orders against them or "to purge respondents of contempt." The district court had found the Grants in contempt for failing to comply with summonses issued by the Internal Revenue Service ("IRS"). The IRS…