Edward M. Becker and Alice M. Becker v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per 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 of Appeals for the Eighth Circuit.
The taxpayers were Minnesota residents at the time they filed their petition for redetermination with the…
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