Ekman v. Horseshoe Club Operating Co. Inc.

961 F.2d 216 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Astrid EKMAN, aka "Astrid Jensen", individually and as sole Executrix of the Estate of Robert F. Caudill, aka "Doby Doc", Deceased, Plaintiff, and Janice M. Hayes, individually, Plaintiff-Appellant, v. HORSESHOE CLUB OPERATING COMPANY INC., etc., et al., Defendants, and Internal Revenue Service, Defendant-Appellee. No. 89-16209. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 17, 1992. Decided April 22, 1992. Before SCHROEDER, LEAVY and RYMER, Circuit Judges. 1 MEMORANDUM * 2 Janice Hayes appeals the district court's dismissal of her complaint against the United States. She seeks tax return information from the Internal Revenue Service for the Horseshoe Club Operating Co. and Robert F. Caudill, deceased, from whom she claims an ownership interest in Horseshoe. We affirm. 3 Although Hayes raises a number of issues, the appeal turns on whether her complaint states a claim under 26 U.S.C.…