Price, Raffel & Associates Incorporated Manhattan National Pension Services, Inc. v. Eagleson's Big & Tall, Inc. Ira A. Fulton, Defendants-Appelles

983 F.2d 1077 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. PRICE, RAFFEL & ASSOCIATES INCORPORATED; Manhattan National Pension Services, Inc., Plaintiffs-Appellants, v. EAGLESON'S BIG & TALL, INC.; Ira A. Fulton, Defendants-Appelles No. 91-56161. United States Court of Appeals, Ninth Circuit. Argued and Submitted Mar. 2, 1992. Decided Jan. 6, 1993. Before HUG, PREGERSON and POOLE, Circuit Judges. 1 MEMORANDUM * 2 This is an appeal from a district court order dismissing for lack of subject matter jurisdiction a federal complaint that was filed under the Declaratory Judgment Act. I. 3 Price, Raffel & Associates ("Price") is a pension plan consulting firm that provided accounting services to Eagleson's Big & Tall, Inc. and Fulton, an Eagleson's shareholder ("Eagleson's"). The accounting services provided by Price concerned the maintenance of Eagleson's two ERISA plans and included advice as to how the plans were affected by the ERISA top-heavy test. Price…