Udani v. United States

AMENDED MEMORANDUM AND ORDER *

COHN, District Judge.

I

This is an action for the recovery of taxes erroneously or illegally collected. Plaintiffs Pravin and Asha Udani seek to recover an overpayment of $4,327.00 from the tax year ending December 31, 1980. Plaintiffs allege that the Court has jurisdiction over their case under the provisions of 28 U.S.C. § 1346(a)(1). Because venue in actions brought pursuant to § 1346(a)(1) is governed by 28 U.S.C. § 1402(a)(1), defendant United States asserts that venue is proper only in the district where plaintiffs reside. Defendant moves to dismiss or…