No. 92-15480, 5 F.3d 537 (9th Cir. 1993)

Appeal from the United States District Court for the District of Hawaii; No. CV-83-00018-MP

Martin Pence, Senior District Judge, Presiding.

AFFIRMED.

Before: REINHARDT and LEAVY, Circuit Judges, and MERHIGE, Senior District Judge^** 

MEMORANDUM^*** 

Henry F.K. Kersting, Atlas Funding Corporation, and Delta Acceptance Corporation ("Kersting") appeal from the district court's finding on remand that the last six boxes of materials seized by agents of the Internal Revenue Service ("IRS") in 1981 had been returned to Kersting. Kersting argues, inter alia, that the district court erred by finding in favor of the IRS, by denying his motion for relief from judgment under Fed. R. Civ. P. 60(b), and by failing to rule on his request for attorney's fees.

We find no clear error in the district court's determination that all of his property had been returned to Kersting by the IRS, and we reject Kersting's contention that the district court abused its discretion in denying his Rule 60(b) motion. In light of Kersting's failure to prevail on his claims against the IRS, no grounds exist that would have justified the district court in awarding him attorney's fees. Because we find no merit to any of Kersting's remaining contentions, the decision appealed from is

AFFIRMED.