ORME v. U.S.

No. 00-35122.

269 F.3d 991 (2001)

Jay R. ORME; Julie Ann Orme, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. and Balyeat Law, P.C., as Trustee, Defendant.

United States Court of Appeals, Ninth Circuit.

Filed October 18, 2001.


Attorney(s) appearing for the Case

David F. Stufft, Kalispell, Montana, for the plaintiffs-appellees.

John A. Nolet, Department of Justice, Tax Division, Washington, D.C., for the defendant-appellant.

Before: Robert BOOCHEVER, A. Wallace TASHIMA, and Richard C. TALLMAN, Circuit Judges.


Argued and Submitted August 9, 2001 — Seattle, Washington.

OPINION

TASHIMA, Circuit Judge:

The United States appeals the district court's grant of summary judgment in favor of Jay R. Orme and Julie Ann Orme. We have jurisdiction pursuant to 28 U.S.C. § 1291, and we reverse.

The Ormes had transferred real property to Clyde M. Burgess and Janice K. Burgess pursuant to a land sales contract.

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