United States v. Russell M. Odd Joann H. Odd Russell E. Odd

95 F.3d 1160 78 A.F.T.R.2d 96 -6276, 96-2 USTC P 50,497 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Russell M. ODD; Joann H. Odd; Russell E. Odd, Defendants-Appellants. No. 95-35218. United States Court of Appeals, Ninth Circuit. Submitted Aug. 12, 1996. * Decided Aug. 19, 1996. Before: BROWNING, SCHROEDER, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Russell E. Odd, along with his parents Russell M. and Joann H. Odd, appeal pro se the district court's judgment following a bench trial in favor of the United States. The district court held that the 1983 transfer of certain real property constituted a fraudulent conveyance under Alaska Stat. § 34.40.010 . The district court then foreclosed liens on the Ninilchik property to satisfy outstanding tax liabilities for taxable years 1978 through 1988. 3 We AFFIRM. 4 The district court did not err in granting partial judgment and reducing the tax assessments to judgment. The…