Legal Opinion

Poole v. United States

United States Judicial Panel on Multidistrict Litigation

Decided February 3, 2011No. C.A. No. 3:10-2668; C.A. No. 4:10-501; MDL No. 2216PublishedCited by 1 opinion

1Opinion of the Court

ORDER DENYING TRANSFER

JOHN G. HEYBURN II, Chairman.

Before the Panel:* Petitioner in two actions, one pending in the Northern District of California and the other in the Northern District of Texas, has moved, pursuant to 28 U.S.C. § 1407, to centralize this litigation in the Northern District of California. Common defendants the United States of America, the Internal Revenue Service, and IRS Special Agent Jennifer Fong oppose centralization.

On the basis of the papers filed and hearing session held, we conclude that Section 1407 centralization would not serve the convenience of the parties and…

2Cases cited2 opinions

  1. MARY A. ROBERT, — SIEGEL-ROBERT, INTERVENOR v. UNITED STATES OF AMERICA, —Court of Appeals for the Eighth Circuit · 2004
  2. In Re Good Karma, LLCUnited States Judicial Panel on Multidistrict Litigation · 2007

3Cited by1 opinion

  1. In Re Crystal Poole Irs Summons LitigationUnited States Judicial Panel on Multidistrict Litigation · 2011

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