Legal Opinion
William L. Becker v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided September 22, 1983No. 83-4301PublishedCited by 4 opinions
1Opinion of the Court
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 exclusively in the Third Circuit. Accordingly, Becker’s appeal must be dismissed.
I. Statement of Facts
During 1976 and 1977 Becker was employed as a pilot for Eastern…
2Cases cited5 opinions
- Industrial Addition Assn. v. CommissionerSupreme Court of the United States · 1945
- In Re Andrew L. Stone and M. Jeanne StoneCourt of Appeals for the D.C. Circuit · 1978
- Nash-Breyer Motor Co. v. BurnetSupreme Court of the United States · 1931
- Ayer v. CommissionerCourt of Appeals for the Second Circuit · 1933
- Turner's Estate v. HelveringCourt of Appeals for the D.C. Circuit · 1934
3Cited by4 opinions
- Bernard H. Dornbusch v. Commissioner of Internal Revenue Service, Karl L. DahlstromCourt of Appeals for the Fifth Circuit · 1988
- Samuel L. Alexander v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1987
- Edward M. Becker and Alice M. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
- George E. Alford v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986