Leroy J. Murray v. United States

39 F.3d 1187 74 A.F.T.R.2d 94 -6946 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Leroy J. MURRAY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-35156. United States Court of Appeals, Ninth Circuit. Submitted Oct. 17, 1994. * Decided Oct. 31, 1994. Before: BROWNING, FARRIS, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 Leroy J. Murray appeals pro se the district court's order substituting the United States as the proper party, removing his action to federal district court, and dismissing his claim for lack of subject-matter jurisdiction. Murray filed his complaint in Idaho state court seeking monetary damages from four federal employees for actions taken in connection with the assessment and collection of taxes. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 * Background 4 Murray filed this action in the First Judicial District Court for the State of Idaho against four federal employees. Murray alleged that one of them…