Glen R. Ramsey v. California Field Iron Workers Vacation Trust Fund Helen Arena Debra Vahe Doug Fonton Ron Smith United States of America

967 F.2d 589 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Glen R. RAMSEY, Plaintiff-Appellant, v. CALIFORNIA FIELD IRON WORKERS VACATION TRUST FUND; Helen Arena; Debra Vahe; Doug Fonton; Ron Smith; United States of America, Defendants-Appellees. No. 91-15820. United States Court of Appeals, Ninth Circuit. Submitted June 9, 1992. * Decided June 12, 1992. Before JAMES R. BROWNING, PREGERSON and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 The district court dismissed Ramsey's complaint and action with prejudice as against the United States and the individual revenue officers. The district court also granted summary judgment in favor of the California Field Iron Workers Vacation Trust Fund ("Trust Fund"). Ramsey now appeals. We have jurisdiction pursuant to 28 U.S.C. § 1291 , 1 and we affirm. 3 * The district court granted the motion of the United States and the individual revenue officers to dismiss the complaint pursuant to Fed.R.Civ.P. 12(b)(1) and 12(b)(6) for lack of…