MEMORANDUM AND ORDER
KEVIN THOMAS DUFFY, District Judge.
The United States, as defendant in this action to recover federal income taxes pursuant to 28 U.S.C. § 1346(a)(1), has moved to have the case dismissed or transferred to the Court of Claims because of improper venue. It is clear to me that venue does not lie in this district and that the government has not waived its initial objections concerning the locality of the suit. The case is therefore...
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