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ARFORD v. U.S.

No. 89-35719.

934 F.2d 229 (1991)

Marlin ARFORD; Wanda Arford, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 31, 1991.

Attorney(s) appearing for the Case

Marlin & Wanda Arford, plaintiffs-appellants pro per.

Robert W. Metzler, U.S. Dept. of Justice, Tax Div., Washington, D.C., for the defendant-appellee.

Before FLETCHER, FARRIS and BOOCHEVER, Circuit Judges.

BOOCHEVER, Circuit Judge:

Marlin and Wanda Arford appeal pro se the district court's grant of the government's summary judgment motion in their quiet title action. The Arfords challenged the Air Force's transfer of Marlin's retirement pay to the Internal Revenue Service in satisfaction of unpaid tax assessments. The district court concluded that the government had not waived its immunity from suit. We find 28 U.S.C. § 2410 operates as a waiver of sovereign...

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