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INDEPENDENT FISH COMPANY v. PHINNEY

Civ. A. Nos. 1565, 1571.

252 F.Supp. 952 (1966)

INDEPENDENT FISH COMPANY, Inc. v. Robert L. PHINNEY, District Director of Internal Revenue. Henry J. ALEXANDER et al. v. Robert L. PHINNEY, District Director of Internal Revenue.

United States District Court W. D. Texas, Austin Division.

March 31, 1966.

Attorney(s) appearing for the Case

Eli Mayfield, Palacios, Tex., Joseph J. Lyman, Washington, D. C., for plaintiffs.

Ernest Morgan, U. S. Atty., San Antonio, Tex., Robert L. Waters, Tax Div., Dept. of Justice, Fort Worth, Tex., Stanley F. Krysa, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

SPEARS, Chief Judge.

Plaintiffs filed these actions asserting a claim for refund of federal unemployment taxes erroneously paid. The defendant now moves the Court to transfer these actions to the Brownsville Division of the Southern District of Texas, citing in support thereof Sections 1391 (e) and 1404(a) of Title 28, United States Code. For the reasons hereinafter set forth, the defendant's motion is granted.

Section 1404(a) of Title 28, United States Code...

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