USA V. STANLEY ZURN, No. 09-56890 (9th Cir. 2012)
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FILED NOT FOR PUBLICATION UNITED STATES COURT OF APPEALS APR 12 2012 MOLLY C. DWYER, CLERK U .S. C O U R T OF APPE ALS FOR THE NINTH CIRCUIT UNITED STATES OF AMERICA, Plaintiff - Appellee, No. 09-56890 D.C. No. 2:07-cv-07766-GWFMO v. STANLEY ZURN; KELLUNION, LLC, MEMORANDUM * Defendants - Appellants, and VALERY ZURN, AKA Valerie Zurn; ERNIE WELCH; THE COUNTY OF RIVERSIDE; THE STATE OF CALIFORNIA, Franchise Tax Board, Defendants. Appeal from the United States District Court for the Central District of California George H. Wu, District Judge, Presiding * This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. Submitted April 9, 2012 ** Pasadena, California Before: KLEINFELD and M. SMITH, Circuit Judges, and MARBLEY, District Judge.*** Defendants-Appellants Stanley Zurn and Kellunion, LLC (collectively, Defendants) appeal from an order directing the IRS to execute and deliver certain deeds to purchasers of real properties. Because the relevant properties were sold and the deeds were delivered to non-parties pursuant to a court order, we cannot grant effective relief. See Fultz v. Rose, 833 F.2d 1380, 1380 (9th Cir. 1987); Holloway v. United States, 789 F.2d 1372, 1373-74 (9th Cir. 1986). Therefore, Defendants appeal is dismissed as moot. DISMISSED. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). *** The Honorable Algenon L. Marbley, District Judge for the U.S. District Court for the Southern District of Ohio, sitting by designation. 2
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