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. Mitchell, in pro per, filed a complaint in the district court, solely in his own name, against R. A. Riddell, a retired District Director of the Internal Revenue Service at Los Angeles. On August 25, 1967, on…