BECKER v. C.I.R.

No. 83-4301.

716 F.2d 285 (1983)

William L. BECKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

September 22, 1983.


Attorney(s) appearing for the Case

William L. Becker, pro se.

Michael L. Paup, Chief, Appellate Sect., Tax Div., Glenn L. Archer, Jr., Asst. Atty. Gen., Dept. of Justice, Kenneth W. Gideon, Chief Counsel, IRS, John H. Menzel, Director, Tax Lit. Div., Washington, D.C., for respondent-appellee.

Before REAVLEY, RANDALL and WILLIAMS, Circuit Judges.


BY THE COURT:

Our question is whether this court has jurisdiction to review a tax court decision for a case filed in the Third Circuit, the circuit in which was located the legal residence of the taxpayer at the time the petition was filed, but tried in the Fifth Circuit, the new residence of the taxpayer. We hold that in the absence of a written stipulation between the parties as to the jurisdiction for appeal, venue lies...

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