Court of Appeals for the Second Circuit August 6, 2001, 00-6240 (Philip W. Kirsh & Rona Kirsh v. United States)

PER CURIAM:

Plaintiffs-Appellants Philip W. Kirsh and Rona Kirsh (collectively, “the Kirsh-es”) appeal from the judgment of the United States District Court for the Southern District of New York (Loretta A. Preska, Judge), entered July 11, 2000 upon a July 6, 2000 memorandum and order, dismissing the Kirshes’ complaint for lack of subject matter jurisdiction.

See Kirsh v. United States,

131 F.