George Coon v. Herbert L. Fey Harry W. Anderson

977 F.2d 588 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. George COON, Plaintiff-Appellant, v. Herbert L. FEY; Harry W. Anderson, Defendants-Appellees. No. 91-36376. United States Court of Appeals, Ninth Circuit. Submitted Sept. 22, 1992. * Decided Oct. 1, 1992. Before: GOODWIN, D.W. NELSON, and REINHARDT, Circuit Judges. 1 MEMORANDUM ** 2 George Coon appeals pro se the district court's denial of his motion for reconsideration of the court's dismissal of his action against the United States, as substitute defendant for Harry W. Anderson, an Internal Revenue Service ("IRS") employee. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we vacate and remand. 1 3 * Background 4 On May 28, 1991, Coon filed a complaint in the Superior Court for the State of Alaska against Herbert L. Fey and Anderson. The complaint alleged that the defendants prepared and published a fraudulent statement causing Coon damage. The United States removed the case to federal court and…