Hirotoshi Yamamoto, Plaintiff-appellant, v. Billy Brown, District Director, Internal Revenue Service,defendant-appellee, 891 F.2d 297 (9th Cir. 1989)

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US Court of Appeals for the Ninth Circuit - 891 F.2d 297 (9th Cir. 1989)

Argued and Submitted Nov. 2, 1989. Decided Dec. 1, 1989


Before SNEED, KOZINSKI and DAVID R. THOMPSON, Circuit Judges.


MEMORANDUM* 

For the reasons so aptly stated by the district court in its Order Granting Defendants' Motion to Dismiss filed December 22, 1988, we affirm. The district court did not have subject matter jurisdiction to consider Yamamoto's claims for a tax refund, injunctive relief or declaratory relief. As to Yamamoto's claim for damages due to emotional distress, Yamamoto failed to state a claim upon which relief can be granted.

AFFIRMED.

 *

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3