Leionaona B. Lau; Francis L. Brown, and the Survivingchildren of William C. Brown (deceased), Heirs Ofmrs. Valentina K. Brown; James H. Brown,united States, Ex Rel,plaintiffs-appellants, v. State of Hawai'i, Defendant-appellee, 56 F.3d 71 (9th Cir. 1995)

MEMORANDUM^** 

Plaintiffs sued the state of Hawaii seeking compensatory and punitive damages for an allegedly illegal property tax assessment. Plaintiffs do not name any defendant but the state, and the state has not consented to suit. Plaintiffs' claims are therefore barred by the Eleventh Amendment. Price v. State of Hawaii, 921 F.2d 950, 958 (9th Cir. 1990).

Plaintiffs' complaint might also be construed as an attempt to appeal from adverse rulings in state court. Neither the district court nor this court has jurisdiction to hear any such appeal. Worldwide Church of God v. McNair, 805 F.2d 888, 890-91 (9th Cir. 1986).

Appellant's arguments, both in the district court and on appeal, are wholly without merit. See Wilcox v. Commissioner of Internal Revenue, 848 F.2d 1007, 1009 (9th Cir. 1988). The state's request that we award attorney's fees as a sanction for filing a frivolous appeal is therefore granted. We remand to the district court to determine the amount of the attorney's fee to be awarded.

AFFIRMED and REMANDED.