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WHITEHOUSE v. C.I.R.

No. 91-2282.

963 F.2d 1 (1992)

John H. WHITEHOUSE and Carol A. Whitehouse, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

April 29, 1992.

Attorney(s) appearing for the Case

Izen & Associates, P.C. and Joe Alfred Izen, Jr., for petitioners, appellants on Response to Motion to Transfer.

James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg and Doris D. Coles, Attorneys, Tax Div., Dept. of Justice, for respondent, appellee on Memorandum in Support of Motion to Transfer.

Before BREYER, Chief Judge, SELYA and CYR, Circuit Judges.

PER CURIAM.

This appeal springs from a decision of the Tax Court. The government, contending that venue properly lies in the Second Circuit, has moved to transfer.

Venue over appeals from decisions of the Tax Court is governed by 26 U.S.C. § 7482(b). In "the case of a petitioner ... other than a corporation," venue lies in the circuit in which the petitioner's "legal residence" is located. 26 U.S.C. § 7482(b)(1)(A). Thus, the essential question is...

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