## F I LED United States C ourt of Appeals Tenth Circuit 

### A u gu s t2,2006 Elisab eth A. Shumaker C l erk of C ourt UNI TED S TATES CO URT O F AP PEALS F O R T H E T E N T H C IR C U IT G A A RD H . M O SES, P l a i n t i ff / Co u n t e r c l a i mD e fe n d a n t/A p p e llan t, v. G. A. WEL L S ; DAVI D R . C. BR OWN; L . A . W . B R O W N ; N E W O P H IR M I N I N G C O M PA N Y , a C ol or ado c o rp o r a t i o n , a n d a n ya n d a l l u n k n o wn per s ons w ho cl ai m anyi nt er es ti n the s ubj ectm att erof thi s act i on, De fe n d a n t s / Cr o s s c l a i mD efen dan t s, and U N IT E D S T A T E S O F A M E R IC A , D efe ndant/ C r os s cl ai m - Pl ai nt i ff/ C ount er cl ai m - Pl ai nt i ff/ A ppel l ee, and SECRETARY OF A GR I CU LTUR E; U N I TED STA TES FO RE ST SERVI CE, D efen dan t s- A pp el l ees. N o. 04- 1330 (D . C . N o . 0 0 -M W -23 9 1 -(O E S ))

(D . C o lo .)A ft erexami ni ng the br i efs and appe l l at e r ecor d, t hi s panel has det erm i ned * unani m ous l ythator al ar gum entw oul d notm at er i al l yas s i s tt he det erm i nat i on of th is a p p e a l. See F e d . R . A p p . P . 3 4 (a )(2 ); 1 0 th C ir. R . 3 4 .1 (G ). T h e c a se is th e re fo re o rd e re d su b m itt e d w ith o u t o ra l ar g u m e n t. T h is o rd e r a n d ju d g m e n t is notbi ndi ng pr ece dent , exce ptundert he doctr i nes of l aw of the ca s e, r es j udi cat a, and col l at er al es t oppel . T he courtgener al l ydi s favor s t he ci t at i on of or der s and j udgm ent s ; neverthel es s , an or derand j udgm entm aybe ci t ed undert he t erm s and c o n d itio n s o f

1 0 th C ir . R . 3 6 .3 . T he part i es cons ent ed t o t he exe r ci s e of j ur i s di ct i on bya magi s tr at e j udge. 1 -2- ORDE R AND J UDGM EN T * B efor e B RI S CO E , M c KAY , and BROR BY , C i rcui tJudg es.

Pl ai nt i ff a nd count er cl ai m defe ndant , G aar d H . M os es , appea l s fr om an or derof a U ni t ed M agi s tr at e J udge gr ant i ng s um m aryj udgm enti n favorof 1 defe ndant s the U ni t ed St at es of A m er i ca, t he Secr et aryof A gr i cul tur e, and the U ni t ed St at es For es tSer vi ce on hi s cl ai m s forr ecor d t i t l e and a dver s e pos s es s i on, a n d i n fa v o ro f

th e Un i t e d S t a t e s o n i t s c o u n t e r c l a i m fo rr e c o r d t i t l e . W e a ffi r m.

B ackgr ound T he pr opertyati s s ue i n t hi s cas e i s an appr oxi m at e ei ght - acr e pat ent ed m i ni ng cl ai m know n as the A l i ce Lode M i ni ng C l ai m ( A l i ce) . I ti s l ocat ed i n t he W h i t e R i v e rN a t i o n a l F o r e s t , a b o u tt h r e e m i l e s s o u th o f A s p e n , i n P i t k i n C o u n t y, C ol or ado.Pi t ki n C ount ycont i nued t o ow n the A l i ce unt i l 1994 w hen i tw as convey ed 2 t o the U ni t ed St at es . Fr om 1949 t hr ough 1994, no pr opertyt axes w er e as s es s ed b e c a u s e c o u n ty-o w n e d p ro p e rt yis ta x e x e m p t. C o lo . R e v . S ta t. § 3 9 -3 -1 0 5 . -3- T he undi s put ed, m at er i al fac t s conce rni ng the A l i ce be gan more than one hundr ed y ear s ago w i th a l ocat i on cert i fi cat e r ecor ded i n 1882, and the i s s uance of a pa t entt o a mi ni ng companyi n 1896. B y1911, D . R . C . B r ow n had obt ai ned th e Al i c e b ya tr e a s u r e r ’ s d e e d a n d a q u i e tt i t l e d e c r e e . T h e n i n 1 9 1 3 , M r . Br o wn con vey ed the A l i ce t o the N ew O ph i r M i ning C om pan y , of w hich he w as a di r ect or . W hen the mi ni ng companyfai l ed t o paythe pr opertyt axes due for 1914, the A l i ce w as offe r ed ata D ece m ber1914 t ax s al e. B eca us e ther e w er e no b id d e rs, th e A lice w a s s tru c k o ff to P itk in C o u n tyth ro u g h a tre a su re r’s c e rtific a te of pur chas e. In Feb ruary19 49 , t he P i t kin C ou ntyT reas ureri ssued a N oti ce of P urchase of R eal E s t at e atT ax Sal e and of A ppl i cat i on forI s s uance of Tre as ur er ’ s D eed for the A li ce . A co p yo f th e n o ti ce w as se n t via reg ist ere d m ail to M r. B row n ’s estate, an d H arryB row n sign ed fo r th e n o ti ce o n b eh alf o f th e e stat e. W h en there w a s n o re sp o n se , a tre a su re r’s d e e d iss u e d to th e P itk in C o u n tyB o a rd o f C o u n ty C om m i s s i oner s ( B O C C ) , and w as r ecor ded on A pr i l 6, 1949. 2 I n J ul y1976, Pi t ki n C ountypas s ed and r ecor ded a r es ol ut i on conce rni ng num er ous m i ni ng cl ai m s thati thad obt ai ned byt r eas ur er ’ s deeds , i ncl udi ng the A lice . T h e re so lu tio n re c o g n ize d th a t th e c laim s w e re lo c a ted w ith in th e W h ite R i verN at i onal For es tand s t at ed thatt heyw er e “us eful and nec es s aryforpr es entA “w i l d deed” i s defi ned as “[a ] r ecor ded dee d thati s noti n the cha i n of 3 t i t l e . . . . ” B lack’s Law D i ct i onar y 4 4 6 (8th ed . 2 0 0 4 ). -4- p u b lic o p e n sp a c e a n d p a rk s a n d re c re a tio n .” A p lt. A p p ., V o l. IV a t 3 7 2 . A n d in J ul y 1988, bas ed on num er ous “w i l d deeds ” bei ng fi l ed on county - ow ned mi ni ng 3 c laim s, th e C o u n tyre c o rd e d a P u b lic N o tice in th e re c o rd s a ss e rtin g its o w n e rsh ip o f n u m e ro u s p ro p e rties , inc lu d in g th e A lice . T o f u rth e r d e m o n stra te its ow nershi p, the C ou ntyhir ed p ers on nel t o locat e and i nspect vari ou s cl ai m s, in c lu d in g th e A lice , an d h a d th e p ro p e rtyp o ste d w ith sig n s: “ P itk in C o u n ty P u b lic P a rk a n d O p e n S p a c e W e lc o m e P le a s e P a c k Y o u r T ra s h .” A p lt. A p p ., V ol . V at493. In Ju ly1 9 7 7 , a m in in g c o m p a n yw h o se c h a in o f tit le to th e A lice b e g a n in 1976 w i th t he r ecor di ng of a “ w i l d deed” fr om t he hei r s of D . R . C . B r ow n, purpor t ed t o conveythe s ur fac e r i ght s i n the A l i ce t o pl ai nt i ff. A ft err ecor di ng the dee d, pl ai nt i ff c l ai m s thathe t ook pos s es s i on of the pr opertyw hen he s t ar t ed to b u ild a c a b in . T h e n in F e b ru a ry1 9 9 1 , h e filed a q u iet title la w su it i n P itk in C o u n ty D is tr ic t C o u rt c o n c e rn in g th e A lic e , a n d n a m e d th e B O C C a s a d e fe n d a n t. I n M ay1994, C ongr es s enac t ed the Exchange A ct , Publ i c Law N o. 1 0 3 -2 5 5 , 1 0 8 S tat. 6 8 4 (1 9 9 4 ), p u rsu a n t to w h ich P itk in C o u n tya g re e d to excha nge ce r t ai n l ands , i ncl udi ng t he A l i ce, fora 230- acr e par cel ow ned byt he U ni t ed St at es . A s partof the exc hange, t he C ountyconvey ed the A l i ce t o the U ni t ed St at es bya qui tcl ai m deed, w hi ch w as r ecor ded on A ugus t17, 1994. T he-5-

A l i ce then bec ame par tof the W hi t e R i verN at i onal For es t . I n D ece m ber1994, pl ai nt i ff a nd the B O C C fi l ed a s t i pul at ed mot i on t o di s m i s s the s t at e courtqui et t i t l e ac t i on w i thoutpr ej udi ce. Pl ai nt i ff f i l ed hi s fede r al cour tqui ett i t l e ac t i on agai ns tthe U ni t ed St at es i n N ovember2000. In O ctob er 2 0 0 2 , the P itk in C o u n tyT rea su rer issue d a c o rrected tr ea su rer’s d e e d fo r th e A lice , w h ich e x p lain e d th a t th e 1 9 1 4 tax sa le w a s h e ld late d u e to “[l ] ack of

s uffi ci entoffi ce he l p. ” A pl t . A pp. , V ol . I V at315. T o cur e anycl oud on the t i t l e, Pi t ki n C ountyexec ut ed anotherqui tcl ai m deed t o the U ni t ed St at es on J anuary22, 2003. S t a n d a r d o f Re v i e w T h e Q u iet T itl e A c t p e rm its law su its a g a in st th e fe d e ra l g o v e rn m e n t “to adj udi cat e a di s put ed t i t l e t o r eal pr opertyi n w hi ch the U ni t ed St at es cl ai m s an i nter est. . . ” 28 U . S . C . § 2 40 9a(a) . A l tho ug h the part i es’ res pecti ve clai m s ar i se undera fe der al s t atut e, ques t i ons i nvol vi ng r eal pr opertyr i ght s ar e det erm i ned by s ta te la w u n le s s fe d e ra l la w re q u ir e s a d iffe re n t r e s u lt. O r egon ex r el . Stat e Land B oar d v. C or val l is Sand & G r avelC o. , 4 2 9 U .S . 3 6 3 , 3 7 8 -8 1 (1 9 7 7 ); Uni t ed Stat es v. O ’B l ock , 7 8 8 F .2 d 1 4 3 3 , 1 4 3 5 (1 0 th C ir. 1 9 8 6 ); A m oco Prod. C o. v. Uni t ed Stat es , 6 1 9 F .2 d 1 3 8 3 , 1 3 8 9 n . 4 (1 0 th C ir . 1 9 8 0 ). W e r evi ew t he di s tr i ctcour t ’ s gr antof s um m aryj udgm entde novo, vi ew i ng the ev i den ce and draw i ng the reasonab l e i nferences t herefrom i n the l i gh tm ost fa v o ra b le to th e n o n m o v in g p a rt y . G os s et tv. O kla. ex r el . B d. of R egents f

or-6-

L a n gsto n Un iv ., 2 4 5 F .3 d 1 1 7 2 , 1 1 7 5 (1 0 th C ir. 2 0 0 1 ). S u m m a ryju d g m e n t is a p p ro p ria te if

th e re a re n o g e n u in e iss u e s o f m a ter ial fa c t an d th e m o v in g p a rtyis e n title d to ju d g m e n t a s a m a tte r o f la w . Id. at1175. W hen appl y i ng C ol or ado law , the d istric t co u rt sh o u ld a sc e rta in a n d a p p lyth e sta te la w to re a c h th e re su lt th e C o lo ra d o S u p re m e C o u rt w o u ld re a c h if fa c e d w ith th e s a m e q u e s tio n . C o op e rm a n v . D a v id , 214 F. 3d 1162, 1164 ( 10th C i r . 2000) . W e al s o r evi ew the d is tr ic t c o u rt ’s a p p lic a tio n o f s ta te la w d e n o v o . Id. R e c o rd T itl e U nderC ol or ado l aw , “a pl ai nt i ff i n a qui ett i t l e ac t i on . . . bear s the bur den of es t abl i s hi ng t i t l e i n the pr opertys uper i ort o thatof the defendant. . . [and] t he p lain tiff m u st re lyo n th e stre n g th o f h is o w n tit le r a th e r th a n o n th e w e a k n e ss in orl ack of

t i t l e i n [the] defe ndant [] . ” Huds on v. A gr i c. D i t ch & R es er voi rC o. , 7 2 3 P .2 d 7 3 6 , 7 3 8 (C o lo . 1 9 8 6 ) ( in te rn a l q u o ta tio n o m itte d ). P lain tiff ’s th e o ryis th a t th e 1 9 4 9 tre a su re r’s d e e d iss u e d to P itk in C o u n ty is v o id b e c a u se th e 1 9 1 4 tax sa le w a s u n tim e ly . H o w e v e r, h e lac k s s tan d in g to chal l enge a nydefi ci enci es beca us e nei therhe norhi s pr edec es s or s i n i nt er es thad anyi nt er es ti n the A l i ce i n 1949 w hen the tr eas ur er ’ s deed w as i s s ued t o the C o u n ty. S e e Tu rk ey C re e k, L L Cv . R o sa n ia , 953 P. 2d 1306, 1314 ( C ol o. A pp. 1998) ( hol di ng t hata partyl acks s t andi ng t o chal l enge the val i di tyof a de ed i s s ued bya countyt r eas ur eri n the abs ence of ac tual i nj uryt o a l egal l ypr ot ect ed in te re s t) .Pl ai nt i ff a r gues al t ernat i vel yt hatt he pr ohi bi t i on does notappl yunt i l t he 4 U ni t ed St at es obt ai ns good t i t l e t o the pr operty . T hi s i s contr aryt o ourpr i or (c o n tin u e d ...) -7- N e x t, pla in tiff

n e x t ar g u e s th a t th e c o rre c tio n d e e d is v o id b e c a u se P itk in C o u n tyh ad n o au tho ri tyto req u est th e d ee d . W e a g ree w ith the d istri ct co u rt ’s c o n c lu sio n th a t th is a rg u m e n t lac k s m e rit u n d e r C o lo ra d o law . U n d e r n e a rly i dent i cal fac tual ci r cumst ance s , the C ol or ado Supr eme C our thel d thatw her e a tre a su re r’s d e e d c o n tain s a d e fe c t, th e tre a su re r h a s n o t d isc h a rg e d h is d u tyto c o n v e ya n d is n o t o n ly au th o ri z e d , b u t r e q u ir e d to is s u e a c o rr e c tio n d e e d . Wh ite C ap Mi ni ng C o. v. R es ur r ect i on Mi ni ng C o. , 1 7 4 P . 2 d 7 2 7 , 7 3 5 (C o lo. 19 4 6 ). H ere, the u nd i sputed m at eri al fact s est abli shed thatthe U nit ed S t at es, w hi ch ca n tr ace i t s chai n of t i t l e bac k t o the l ocat i on cert i fi cat e r ecor ded i n 1881, has s uper i orr ecor d t i t l e t o the A l i ce ove rpl ai nt i ff. H i s chai n of t i t l e i s tr ace d b a c k to a “ w ild d e e d ” re c o rd e d in 1 9 7 6 a n d c o n v e y e d to h im in 1 9 7 7 . A dver s e Pos s es s i on A l though t he Q ui etT i t l e A ctperm i t s l aw s ui t s agai ns tthe fe der al governm entt o adj udi cat e di s put ed t i t l e t o r eal pr opertyi n w hi ch the U ni t ed St at es c laim s a n in ter e st, it co n tain s th e p ro h ib iti o n th a t “[ n ]o th in g in th is s e c tio n sh a ll be co nst rued t o p erm i tsui t s agai nstthe U nit ed S t at es based u po n ad verse pos s es s i on. ” 28 U . S. C . § 2409a( n) . Pl ai nt i ff a s s er t s thatthe pr ohi bi t i on does not app l yi f he o r hi s predecessor s i n int eres tacqu i red t i t l e t o the A l i ce byadv ers e pos s es s i on bef

or e th e U n ited S tate s first c laim e d a n in ter e st in th e p ro p e rtyin 4( . . . cont i nued) 4 cas es i nt erpr et i ng t he Q ui etT i t l e A ctand the r equi r ementthatthe U ni t ed St at es need onl ycl ai m an i nt er es ti n the pr opertyt o tr i ggerthe A ct ’ s l i m i t at i on p ro v is io n . Knapp v. Uni t ed Stat es , 6 3 6 F .2 d 2 7 9 , 2 8 2 (1 0 th C ir. 1 9 8 0 ); St ubby v. Uni t ed Stat es , 6 2 0 F .2 d 7 7 5 , 7 8 1 (1 0 th C ir . 1 9 8 0 ). -8- 1994. T he di s tr i ctcourtdi s agr eed, and hel d thatthe cl earand unambi guous l anguage of the s t atut e barr ed anycl ai m s foradver s e pos s es s i on, r egar dl es s of w h e n th e c la im m a yh a v e a c c ru e d . A s s um i ng forar gum entthata pl ai nt i ff maybas e a qui ett i t l e cl ai m on a cl ai m of adve r s e pos s es s i on t hathas r i pened i nt o t i t l e pr i ort o the U ni t ed St at es cl ai m i ng an i nt er es ti n the pr operty , ther e ar e no fa ct s i n thi s cas e t o s uppor ts uch a c laim . A d m itt e d ly , the d istric t co u rt d id n o t re a c h th is c o n c lu sio n in its d e c is io n b e c a u s e it fo u n d th a t p la in tiff ’s a d v e rs e p o s s e s s io n c la im s w e re b a rr e d . N onethel es s , w e may“affi r m a gr antof s um m aryj udgm enton gr ounds otherthan thos e r el i ed on bythe di s tr i ctcourtw hen the r ecor d cont ai ns an ade quat e and i ndepende ntbas i s forthatr es ul t . ” Ter r a Ventur e, Inc. v. JD N R ealEs tat eOve r la n dPa rk, L. P. , 443 F. 3d 1240, 1243 ( 10th C i r . 2006) ( quot at i on m arks and c ita tio n o m itte d ). C ol o. R ev. St at . § 38- 41- 101( 1) pr ovi des foradver s e pos s es s i on w her e a p lain tiff a n d /o r h is p re d e c e ss o rs in in ter e st h a v e b e e n in p o ss e ss io n o f p ro p e rty form or e than ei ght een y ear s . T he pos s es s i on m us tbe: ( 1) actual ; ( 2) adver s e; (3 ) h o s tile ; ( 4 ) u n d e r c la im o f ri g h t; ( 5 ) e x c lu s iv e ; a n d (6 ) u n in te rr u p te d . See gen eral l y, Sa lazar v. Terry , 9 1 1 P .2 d 1 0 8 6 , 1 0 8 9 , n . 4 (C o lo . 1 9 9 6 ).-9-

Pl ai nt i ff c l ai m s t hathi s adver s e pos s es s i on of the A l i ce be gan i n the s u m m e r o f

1 9 7 7 , w h e n h e re c e iv e d h is d e e d a n d b e g a n c o n s tru c tio n o f a c a b in . T hr oughoutthes e pr ocee di ngs , he has des cr i bed hi s cl ai m as : ( 1) “[pl ai nt i ff] has b e e n in a c tu a l p o s s e s s io n . . . a s th e g ra n te e o f a w a rr a n ty d e e d . . .” (A p lt. A p p ., V o l. V II a t 6 2 9 ); (2 ) “ [ p la in tiff] t o o k a c tu a l p o s s e s s io n , w h e n h e b u ilt a c a b in . .

. ” (Id . ) ; ( 3) “[i ] n 1977, [pl ai nt i ff] r ecor ded hi s deed a nd comm ence d cons truct i on of hi s rur al cabi n. I ti s notdi s put ed that[pl ai nt i ff] had and ha s m ai nt ai ned open, hos t i l e, not or i ous , uni nt errupt ed, and exc l us i ve pos s es s i on of the A l i ce . . . ever s i nce. ” ( A pl t . O peni ng B r . atvi i i ) ; and ( 4) “[pl ai nt i ff] acqui r ed t i t l e t o the A l i ce.

. . n o late r th a n 1 9 9 5 , eig h tee n y e a rs a f ter c o m p letin g h is c a b in . . . . ” A p lt. R e p ly B r . at20. B ypl ai nt i ff’ s ow n admi s s i on, hi s al l eged a dver s e pos s es s i on di d not c o m m e n c e u n til th e su m m e r o f 1 9 7 7 , an d th u s c o u ld n o t h a v e rip e n e d in to tit le unt i l the s um m erof 1995. T hi s i s one y earl at erthan A ugus t1994, w hen the U ni t ed St at es fi r s tcl ai m ed an i nt er es ti n the A l i ce. T her efor e, pl ai nt i ff c annot s ta te a c la im fo r a d v e rs e p o s s e s s io n . A l t ernat i vel y , pl ai nt i ff a r gues thathi s adver s e pos s es s i on m ayhave be gun i n 1976 beca us e he ha d a hands hake a gr eementt o buythe A l i ce a nd began cl ear i ng s om e tr ees dur i ng the w i nt er . A s s um i ng thathe di d cl ears om e tr ees dur i ng the w i nt erof 1976, t hi s act i vi tydoes notcons t i tut e ac tual pos s es s i on under C o lo ra d o la w . S e e g e n e r a lly Sm ith v . Hay d e n , 772 P. 2d 47, 52 ( C ol o. 1989)Pl ai nt i ff a r gues thathi s att empt t o payt axes on the A l i ce i n 1990 5 c o n s titu te s c o m p lia n c e w ith th e s ta tu te s . W e d is a g re e . S e e E b e rv ill e v . L e a dv ill e Tunnel i ng Mi ni ng & D r ai nage C o. , 28 C ol o. 241, 243, 64 P. 200, 201 ( 1901) (r e q u ir in g th e p a ym e n t o f a ll ta x e s le g a lly a s s e s s e d a g a in s t th e p ro p e rt y .

-10- ( hol di ng thatactual pos s es s i on r equi r es s om e “vi s i bl e means , w hi ch gi ves not i ce of exc l us i on fr om the pr opertyt o the true ow nerort o the publ i c and of the [ a d v e rse c laim a n t’s] d o m in io n o v e r it . . . .”). W e h a v e fo u n d n o a u th o rityto s ugges tthatcl ear i ng s om e tr ees on a por t i on of an e i ght - acr e par cel of l and r i s es to a c tu a l p o s s e s s io n . T o avoi d the cons equenc es of C ol o. R ev. St at . § 38- 41- 101( 2) , w hi ch pr ovi des thata partycannotadver s el ypos s es s agai ns ta county , pl ai nt i ff a r gues thatPi t ki n C ountyneverow ned the A l i ce unt i l 2002, w hen the corr ect i on deed w as i s s ued. W e do notneed t o deci de thi s i s s ue bec aus e pl ai nt i ff c oul d nothave a d v e rse lyp o ss e ss e d a g a in st anyone unt i l the s um m erof 1995, w hi ch i s m or e than o n e y e a r l a te r t h a n w h e n th e U n ite d S ta te s fir s t c la im e d a n in te re s t in th e A lic e . L ikew ise, p lai n ti ff ’s claim o f ti tl e to th e A li ce p u rsua n t t o C o lorad o ’s s even- y earadver s e pos s es s i on s t atut es al s o fai l s . C ol o. R ev. St at . §§ 38- 41- 108 a n d 3 8 -4 1 -1 0 9 re q u ire , am o n g o th e r th in g s, th e p a ym e n t o f a ll t a x e s le g a lly as s es s ed fors even s ucce s s i ve y ear s , undercol orof t i t l e made i n good fai th. O ur cons i der at i on of thes e cl ai m s begi ns and ends w i th pl ai nt i ff’ s admi s s i on: “I have not pai d t axes on the A l i ce. ” A pl t . A pp. V ol . I V at 341. 5-11- C oncl us i on B ase d o n the fo reg o ing u n d ispu ted m aterial fa cts, the d istri ct co u rt corr ect l yfound thatthe U ni t ed St at es w as ent i t l ed t o s um m aryj udgm enton p lain tiff ’s c laim s fo r re c o rd tit le a n d a d v e rse p o ss e ss io n . T h e c o u rt a lso c o rre c tly ent er ed s um m aryj udgm enti n favorof the U ni t ed St at es on i t s count er cl ai m for re c o rd title to th e A lic e . T h e ju d g m e n t o f th e d is tr ic t c o u rt is A F F IR M E D . W e a lso D E N Y p lain tiff ’s m o tio n to su p p lem e n t th e re c o rd w ith h is interrog atoryresp o n ses, w h ich h e d id n o t prese n t t o the d istri ct co u rto n su m m ary j udgm ent . H e cl ai m s i n hi s r epl ybr i ef thathi s r es pons es s etoutother d e ficie n c ies in th e tax sa le, ta x c e rtific a te, a n d tre a su re r’s d e e d . T h e m o tio n is d e n ie d b e c a u s e th e re s p o n s e s w e re n o t b e fo re th e c o u rt b e lo w , s ee Uni t ed Stat es v. Kennedy , 22 5 F . 3d 11 87 , 11 90 -92 (10t h C i r. 20 00 ), and further becau se pl ai nt i ff ha s fai l ed t o pr es entanyl egal ar gum entconce rni ng the al l eged a d d itio n a l d e fic ie n c ie s . See A m . A i r l i nes v. C hr is t ens en , 9 6 7 F .2 d 4 1 0 , 4 1 5 n .8 ( 10th C i r . 1992) ( hol di ng t hatm er el ys t at i ng thatthe tr i al courterr ed w i thout a d v a n c in g a n yre a s o n e d a rg u m e n t a s to w h yis in s u ffic ie n t a p p e lla te a rg u m e n t) . E n tered fo r th e C o u rt

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