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CONFORTE v. U.S.

No. 91-16713.

979 F.2d 1375 (1992)

Sally CONFORTE, Plaintiff-Appellant, v. UNITED STATES of America, et al., Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 19, 1992.

As Amended January 28, 1993.

Attorney(s) appearing for the Case

Darrell V. Rippy, Phoenix, Ariz., for plaintiff-appellant.

Joel Rabinovitz, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before: CHOY, NOONAN, and O'SCANNLAIN, Circuit Judges.

NOONAN, Circuit Judge:

With tax liabilities of over $17 million, Sally Conforte has brought this action in an effort to get a $15 million credit against these liabilities, asserted by her to be the going concern value of her brothel, now levied upon and sold by the United States. Her effort to litigate her tax liabilities in this fashion fails. We dismiss those causes of action of which the district court had no jurisdiction. We affirm summary judgment against Conforte...

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