Robert M. Fisher, and Elinor C. Fisher v. United States

967 F.2d 585 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert M. FISHER, and Elinor C. Fisher, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 91-15910. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 8, 1992. Decided June 19, 1992. Before CHAMBERS, SCHROEDER and BEEZER, Circuit Judges. 1 MEMORANDUM * 2 The United States appeals the district court's judgment denying its motion to dismiss for lack of subject matter jurisdiction in holding that Robert and Elinor Fisher had filed an informal claim for a refund of federal income taxes for 1977 and 1978. 3 The existence of subject matter jurisdiction is a question of law reviewed de novo. Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 110 S.Ct. 3217 (1990). However, the district court's factual findings on jurisdictional issues must be accepted unless clearly erroneous. Stock West, Inc. v. Confederated Tribes of Colville…