George Coon v. Herbert L. Fey United States of America

29 F.3d 631 74 A.F.T.R.2d 94 -5218 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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; United States of America, Defendants-Appellees. No. 93-35395. United States Court of Appeals, Ninth Circuit. Submitted June 21, 1994. * Decided June 24, 1994. Before: TANG, PREGERSON, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 George Coon appeals pro se the district court's summary judgment for the United States, as substitute defendant for Harry W. Anderson, an Internal Revenue Service ("IRS") employee, in Coon's Federal Tort Claims Act ("FTCA") action alleging that Anderson urged defendant Herbert L. Fey to make a false written statement about Coon's tax liability. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review de novo, Smolen v. Deloitte, Haskins & Sells, 921 F.2d 959, 963 (9th Cir.1990), and we affirm. 3 Summary judgment is proper if the evidence, read in the light most favorable to the nonmoving party,…