Leslie Strange; Jean Strange, Plaintiffs-appellants, v. United States Internal Revenue Service; Karl T. Anderson,trustee, Defendants-appellees, 125 F.3d 859 (9th Cir. 1997)

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U.S. Court of Appeals for the Ninth Circuit - 125 F.3d 859 (9th Cir. 1997) Submitted September 22, 1997. **Decided Sept. 26, 1997

Appeal from the United States District Court for the Central District of California, No. CV-95-07389-SVW; Stephen V. Wilson, District Judge, Presiding.

Before: HALL, BRUNETTI and THOMAS, Circuit Judges.

MEMORANDUM^*

Chapter 7 debtors Leslie and Jean Strange ("debtors") appeal pro se the district court's order affirming the bankruptcy court's decision to deny their request for a refund of $5,458.19 paid to the Internal Revenue Service ("IRS") from the proceeds on the sale of debtors' residence. We have jurisdiction pursuant to 28 U.S.C. § 158(d).

After a de novo review, see Alsberg v. Robertson (In re Alsberg), 68 F.3d 312, 314 (9th Cir. 1995), cert. denied, --- U.S. ----, 116 S. Ct. 1568 (1996), we affirm for the reasons stated in the district court's decision filed on October 24, 1996.

AFFIRMED.

The panel unanimously finds this case suitable for decision without oral argument. See 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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