United States v. Maris, 2:10-cv-01337

United States filed tax-collection action against Keith and Donna Maris and Keith Maris Painting & Wallpaper.
Court granted summary judgment for unpaid taxes, awarding $565,658.58 and $54,541.76 plus interest, and held liens on property.
Court denied foreclosure order pending further evidence of no reasonable alternative.
Defendants moved to stay enforcement pending appeal and to vacate the order; hearing held, Defendants absent.
Court determined Defendants did not post bond or offer adequate security; stays denied.
Defendants argued jury-trial demand affects summary judgment and challenged tax assessments, which the court rejected.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether a stay pending appeal is warranted	Maris lack adequate bond or security	Virus: Defendants argue bond not required or that liens suffice	Stay denied due to lack of adequate bond/security
Whether the Order should be vacated on reconsideration	Defendants failed to present compelling reasons	Judgment should be vacated due to new evidence or errors	Vacate denied
Whether denial of jury trial argument requires reconsideration	Seventh Amendment not violated by summary judgment	Request for jury trial should affect proceedings	No merit; Seventh Amendment not violated

Vacation Village, Inc. v. Clark Cnty., 497 F.3d 902 (9th Cir. 2007) (district court may require bond or equivalent security for stay)
Int'l Telemeter Corp. v. Hamlin Int'l Corp., 754 F.2d 1492 (9th Cir. 1985) (district court may accept alternatives to full supersedeas bond)
Poplar Grove Planting & Refining Co. v. Bach-Halsey & Co., 600 F.2d 1189 (5th Cir. 1979) (burden on movant to show reasons for departure from full bond)
In re Slatkin, 525 F.3d 805 (9th Cir. 2008) (summary judgment does not violate Seventh Amendment)
Fidelity & Deposit Co. of Md. v. United States, 187 U.S. 315 (1902) (Seventh Amendment rights and jury trial promises)