Leonard Saye; Dorothy A. Saye, Plaintiffs-appellants, v. United States of America, Defendant-appellee, 999 F.2d 544 (9th Cir. 1993)

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US Court of Appeals for the Ninth Circuit - 999 F.2d 544 (9th Cir. 1993) Submitted July 12, 1993. *Decided July 16, 1993

Before WALLACE, Chief Judge, and D.W. NELSON and O'SCANNLAIN, Circuit Judges.


ORDER

The Sayes appeal from the order of the district court granting the government's motion for summary judgment in the Sayes' action to quiet title in real property on which the government has filed a notice of a tax lien. The district court exercised jurisdiction pursuant to 28 U.S.C. § 1340. We have jurisdiction over this timely appeal pursuant to 28 U.S.C. § 1291. We affirm for the reasons stated in the district court's order dated February 4, 1992.

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The panel unanimously finds this case suitable for decision without oral argument. Fed. R. App. P. 34(a) and Ninth Circuit Rule 34-4