The following excerpt is from Isaacson v. U.S., 35 F.3d 571 (9th Cir. 1994):
This court reviews de novo the district court's dismissal of an action for lack of subject matter jurisdiction. Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416, 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990).
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