United States of America v. Stanley Zurn; Kellunion, LLC

This disposition is not appropriate for publication and is not precedent*
except as provided by Ninth Circuit Rule 36-3.
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
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.
No. 09-56890
D.C. No. 2:07-cv-07766-GW-
FMO
MEMORANDUM*
Appeal from the United States District Court
for the Central District of California
George H. Wu, District Judge, Presiding
FILED
APR 12 2012
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

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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
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.

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