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UDANI v. U.S.

No. 89-71051.

720 F.Supp. 93 (1989)

Pravin G. UDANI and Asha P. Udani, Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, E.D. Michigan, S.D.

September 26, 1989.

Attorney(s) appearing for the Case

Frederick A. Patmon, Detroit, Mich., for plaintiffs.

Bridget M. Rowan, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

AMENDED MEMORANDUM AND ORDER*

COHN, District Judge.

I.

This is an action for the recovery of taxes erroneously or illegally collected. Plaintiffs Pravin and Asha Udani seek to recover an overpayment of $4,327.00 from the tax year ending December 31, 1980. Plaintiffs allege that the Court has jurisdiction over their case under the provisions of 28 U.S.C. § 1346(a)(1). Because venue in actions brought pursuant to...

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