Opinion
No. 09-56890 D.C. No. 2:07-cv-07766-GW-FMO
04-12-2012
UNITED STATES OF AMERICA, Plaintiff - Appellee, v. STANLEY ZURN; KELLUNION, LLC, Defendants - Appellants, and VALERY ZURN, AKA Valerie Zurn; ERNIE WELCH; THE COUNTY OF RIVERSIDE; THE STATE OF CALIFORNIA, Franchise Tax Board, Defendants.
NOT FOR PUBLICATION
MEMORANDUM
This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
Appeal from the United States District Court
for the Central District of California
George H. Wu, District Judge, Presiding
Pasadena, California
Before: KLEINFELD and M. SMITH, Circuit Judges, and MARBLEY, District Judge.
The Honorable Algenon L. Marbley, District Judge for the U.S. District Court for the Southern District of Ohio, sitting by designation.
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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.