Howard Ross Butler, Plaintiff-appellant, v. the Travelers Insurance Company, Defendant-appellee, 139 F.3d 903 (9th Cir. 1998)

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US Court of Appeals for the Ninth Circuit - 139 F.3d 903 (9th Cir. 1998) Decided Feb. 20, 1998. Submitted February 9, 1998**.

Appeal from the United States District Court for the District of Montana Charles C. Lovell, District Judge, Presiding.

Before PREGERSON, CANBY and LEAVY, Circuit Judges.

MEMORANDUM* 

Howard Ross Butler appeals pro se the district court's summary judgment in favor of The Travelers Insurance Company in Butler's diversity action alleging conversion, collusion to defraud, and fraud, arising when Travelers complied with an Internal Revenue Service demand for annuity payments, which Travelers owed to Butler as part of his retirement plan. The IRS levied Butler's property for his failure to pay delinquent income taxes. We agree with the district court's analysis in its order filed May 16, 1997, and affirm for the reasons stated therein.

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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