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BECKER v. C.I.R.

No. 88-3180 Non-Argument Calendar.

852 F.2d 524 (1988)

Edward M. BECKER and Alice M. Becker, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 28, 1988.

Attorney(s) appearing for the Case

William Randolph Klein, Sarasota, Fla., for petitioners-appellants.

William S. Rose, Jr., Asst. Atty. Gen., Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HILL, KRAVITCH and ANDERSON, Circuit Judges.

PER CURIAM:

Taxpayers Edward M. Becker and Alice M. Becker appeal from a decision of the United States Tax Court determining deficiencies for 1979 and 1980. The Tax Court entered its decision on November 30, 1987, and taxpayers timely noted this appeal on February 29, 1988. Finding that venue is not proper in this court, and concluding that the interests of equity are best served by transferring this case to the court with proper venue, we so transfer it to the Court...

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