On Motions to Dismiss and Transfer
PER CURIAM:
Appellant Samuel L. Alexander (Alexander) noted an appeal to this court from a decision rendered against him by the United States Tax Court. Appellee Commissioner of Internal Revenue (Commissioner) has moved to dismiss the appeal for improper venue. Alexander has filed an opposition to the Commissioner's motion, and included within that opposition a cross-motion to transfer the appeal to the Fourth Circuit. For...
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