Claude E. Atkins Enterprises, Inc. v. United States

29 F.3d 631 74 A.F.T.R.2d 94 -5205 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. CLAUDE E. ATKINS ENTERPRISES, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-16147. 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 Claude E. Atkins Enterprises, Inc. ("Enterprises") appeals the district court's dismissal of Enterprises' action against the United States for lack of subject matter jurisdiction. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We vacate and remand. 3 Enterprises filed this action under 28 U.S.C. Sec. 1346 (a)(1) for a refund of taxes allegedly erroneously assessed and collected. The United States moved to dismiss the complaint for lack of jurisdiction. The United States argued that Enterprises lacked standing to bring an action for a refund under section 1346(a) because Enterprises was not a…