Independent Fish Company v. Phinney

SPEARS, Chief Judge.

Plaintiffs filed these actions asserting a claim for refund of federal unemployment taxes erroneously paid. The defendant now moves the Court to transfer these actions to the Brownsville Division of the Southern District of Texas, citing in support thereof Sections 1391 (e) and 1404(a) of Title 28, United States Code. For the reasons hereinafter set forth, the defendant’s motion is granted.

Section 1404(a) of Title 28, United States Code, provides that:

“(f) or the convenience of parties and witnesses, in the interest of justice, a district court may transfer any civil…