The following excerpt is from Delta Country Ventures, Inc. v. Magana, 1993 A.M.C. 855, 986 F.2d 1260 (9th Cir. 1993):
The existence of subject matter jurisdiction is a question of law which we review de novo. Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416, 1421 (9th Cir.1989), cert. denied, 496 U.S. 937, 110 S.Ct. 3217, 110 L.Ed.2d 664 (1990). We must accept the district court's factual findings on jurisdictional issues unless clearly erroneous. Id.
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