William A. Neilson v. Mary E. Beck, William A. Neilson, Counter-Defendant-Appellant v. Mary E. Beck, Counter-Claimant-Appellee

103 F.3d 139 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. William A. NEILSON, Plaintiff-Appellant, v. Mary E. BECK, Defendant-Appellee. William A. NEILSON, Counter-Defendant-Appellant v. Mary E. BECK, Defendant Counter-Claimant-Appellee Nos. 95-35474, 95-36114. United States Court of Appeals, Ninth Circuit. Argued and Submitted Sept. 17, 1996. Decided Nov. 18, 1996. Rehearing Denied Sept. 10, 1997. Before: PREGERSON, BOOCHEVER, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM * 2 William A. Neilson brought this diversity action alleging that his ex-wife, Mary E. Beck, committed fraud and breached a settlement agreement by seeking certain tax refunds. Although the agreement did not expressly prohibit Beck from seeking the refunds, it did acknowledge that Beck had "paid" these tax obligations. Neilson contends that the obligations were not "paid" because, at the time the parties executed the settlement agreement, Beck had already filed for the refunds. The district court…