Court of Appeals for the Ninth Circuit April 1, 1969, 22406 (Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of America)

JERTBERG, Circuit Judge:

Appellants, Clinton H. Mitchell and Clinton Mitchell Foundation (plaintiffs below), appeal from two orders of the District Court, one denying appellants’ motion for a summary judgment, and the other granting the motion of appellees for dismissal of the action for lack of jurisdiction over the subject matter of the action.

On April 14, 1967, appellant, Clinton H.