Harry L. Abercrombie, Plaintiff-appellant, v. Los Angeles County Employees Retirement Association,defendant-appellee, 107 F.3d 14 (9th Cir. 1997)

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U.S. Court of Appeals for the Ninth Circuit - 107 F.3d 14 (9th Cir. 1997) Submitted Jan. 21, 1997. *Decided Jan. 27, 1997

Before: O'SCANNLAIN, LEAVY and KLEINFELD, Circuit Judges.


MEMORANDUM** 

Harry L. Abercrombie appeals pro se the district court's summary judgment dismissal of his complaint alleging that the Los Angeles County Employees Retirement Association committed conversion by honoring an Internal Revenue Service levy upon his pension funds. The district court is affirmed because employers are immune from a damages action for honoring IRS levies. See 26 U.S.C. § 6332(e); Farr v. United States, 990 F.2d 451, 455-56 (9th Cir.); cert. denied, 510 U.S. 1023 (1993).

AFFIRMED.

 *

The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a); 9th Cir.R. 34-4

 **

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3

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