John S. Salter v. United States of America Nicholas Brady, Secretary of the Treasury

976 F.2d 737 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John S. SALTER, Plaintiff-Appellant, v. UNITED STATES of America; Nicholas Brady, Secretary of the Treasury, Defendants-Appellees. No. 91-36344. United States Court of Appeals, Ninth Circuit. Submitted Sept. 15, 1992. * Decided Sept. 22, 1992. Before GOODWIN, D.W. NELSON and REINHARDT, Circuit Judges. 1 MEMORANDUM ** 2 John S. Salter appeals pro se the district court's dismissal of his action for lack of subject matter jurisdiction. Salter also appeals the denial of his motion to alter or amend the judgment. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Jensen v. Commissioner, 835 F.2d 196 , 198 (9th Cir.1987), and affirm. 3 This action involves the Royal Hawaiian Heritage Company ("Royal"), which filed for bankruptcy in 1987. Salter alleges conspiracy, embezzlement, discrimination, and fraud on the part of Royal's bankruptcy trustee and the IRS. Salter claims an interest in Royal. 1…