The following excerpt is from U.S. v. Atwell, 681 F.2d 593 (9th Cir. 1982):
This case involves the denial of a motion to dismiss for lack of subject matter jurisdiction. We have recently held that such an action is not appealable before trial. United States v. Layton, 645 F.2d 681, 683 (CA9 1981), cert. denied, 452 U.S. 972, 101 S.Ct. 3128, 69 L.Ed.2d 984.
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