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IN RE COBRA TAX SHELTERS

No. 1727.

408 F.Supp.2d 1348 (2005)

In re COBRA TAX SHELTERS LITIGATION Carmel Partners, et al. v. United States of America, S.D. Indiana, C.A. No. 1:04-1661 Gary Woods, etc. v. United States of America, W.D. Texas, C.A. No. 5:05-216 Gary Woods, etc. v. United States of America, W.D. Texas, C.A. No. 5:05-217.

Judicial Panel on Multidistrict Litigation.

December 6, 2005.

TRANSFER ORDER

WM. TERRELL HODGES, Chairman.

This litigation currently consists of one action in the Southern District of Indiana and two actions in the Western District of Texas. Defendant United States moves the Panel, pursuant to 28 U.S.C. § 1407, for an order centralizing this litigation in the Southern District of Indiana. All plaintiffs in these actions oppose the motion.

On the basis of the papers filed and hearing session held...

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