United States v. Clyde Morgan

65 F.3d 177 76 A.F.T.R.2d 95 -6424 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Clyde MORGAN, Defendant-Appellant. No. 94-56628. United States Court of Appeals, Ninth Circuit. Submitted Aug. 16, 1995. * Decided Aug. 23, 1995. Before: ALARCON, FERNANDEZ and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Clyde Morgan appeals the district court's judgment on the pleadings in favor of the United States in the United States' action to recover an erroneous tax refund paid to Morgan. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 Morgan contends that the district court erred in failing to treat the government's motion for judgment on the pleadings as a summary judgment motion. We disagree. The government established on the face of the pleadings that it was entitled to judgment as a matter of law. See McGlinchy v. Shell Chemical Co., 845 F.2d 802, 810 (9th Cir.1988) (citations omitted). Morgan admitted in his…