LOCKETT v. COMM. OF I. R. S., 08-1044 (D.C. Cir. 5-2-2008)
Curtis G. Lockett and Edna L. Lockett, Appellants v. Commissioner ofInternal Revenue Service, Appellee.
No. 08-1044.United States Court of Appeals, District of Columbia Circuit.
May 2, 2008.
[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.] BEFORE: Sentelle, Chief Judge, and Rogers and Tatel, Circuit Judges.
Per Curiam
ORDER
Upon consideration of the motion to set aside and reverse, and the opposition thereto; the motion to transfer, the opposition thereto, and the motion to quash the motion to transfer, it is
ORDERED that the motion to transfer be granted. Appellants do not contest that the proper venue for appellate review of the United States Tax Court's determination of their tax liability for 2001, 2002, and 2003 is the United States Court of Appeals for the circuit encompassing appellants' legal residence at the time their Tax Court petition was filed. See 26 U.S.C. § 7482(b)(1)(A); Estate of Israel v. Commissionerof IRS, 159 F.3d 593, 595 (D.C. Cir. 1998). Appellants offer no evidence to dispute the fact that when they filed the petition at issue, their legal residence was in Florida, which is located within the Eleventh Circuit. See 28 U.S.C. § 41. This appeal therefore will be transferred to the Eleventh Circuit. See Alexander v. Commissioner, 825 F.2d 499
(D.C. Cir. 1987) (per curiam). It is
FURTHER ORDERED that the motion to set aside and reverse, and the motion to quash be denied.Page 2
Pursuant to D.C. Circuit Rule 36, this disposition will not be published. The Clerk is directed to transmit the original file and a certified copy of this order to the United States Court of Appeals for the Eleventh Circuit.Page 1