Nelson v. United States

53 F.3d 339 75 A.F.T.R.2d 95 -2180 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Kenneth W. NELSON; Reta M. Nelson, Carol, Millsap; Diana Cater, Plaintiffs-Counter-Defendants-Appellants, v. UNITED STATES of America; Michael P. Brown, Defendants-Counter-Claimants-Appellees, and John Does; Mary Does, Defendants-Counter-Claimants. No. 93-15491. United States Court of Appeals, Ninth Circuit. Submitted May 1, 1995. * Decided May 1, 1995. Before: WALLACE, Chief Judge, and GOODWIN and FLETCHER, Circuit Judges. 1 MEMORANDUM ** 2 The Nelsons and their daughters appeal for the second time the district court's holding that the Internal Revenue Service could levy upon and sell the real property originally held in joint tenancy by the Nelsons and apply the entire proceeds to the payment of the taxes owed by Kenneth W. Nelson. We affirm. 3 We previously remanded for a determination as to whether the property was held in joint tenancy or as community property since the record was not…