UNITED STATES of America, Plaintiffs-Appellee, v. James M. BOYCE, sued individually and as trustee of the Jacob Family Preservation Trust, aka: The Jacob Family Trust and White Rail Company aka: James M. Boyce; Shelley A. Boyce, sued individually and as trustee of the Jacob Family Preservation Trust, aka, The Jacob Family Trust and White Rail Company, Defendants-Appellants, and The Jacob Family Preservation Trust, aka: Jacob Family Trust; White Rail Company; Northern Plains Services; Rob Tanner, as trustee of the Jacob Family Preservation Trust, aka, Jacob Family Trust and The White Rail Company; Land Title Insurance Company; Franchise Tax Board, State of California, Defendants

MEMORANDUM

Husband and wife James and Shelley Boyce (“the Boyces”) appeal the district court’s order reducing to judgment the Boyces’ unpaid tax assessments. The Boyces claim the district court erroneously applied res judicata (claim preclusion) to a tax court judgment determining the Boyces’ tax liabilities and erroneously determined on summary judgment the amount of tax liability to be reduced to judgment. We affirm for the reasons stated by the district court judges in their thorough and well-reasoned written orders.

AFFIRMED.

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as may be provided by 9th Cir. R. 36-3.