James v. Cole Esther R. Cole v. Commissioner of Internal Revenue Service

15 F.3d 1084 73 A.F.T.R.2d 94 -650 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James V. COLE; Esther R. Cole, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 93-35276. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1993. * Decided Dec. 20, 1993. Before: SNEED, NOONAN, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 James and Esther Cole appeal pro se the district court's orders granting the government's motion to dismiss and motion for summary judgment and dismissing their action against the Commissioner of Internal Revenue. The Coles sought interest on an alleged overpayment of taxes and monetary damages for actions of unnamed government employees that allegedly violated the Coles' constitutional rights. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . 1 We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990), and we affirm.…