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   Federal Courts - DC Circuit Court and Court of Appeals - February 1, 2007

  
Altschul v. Comm'r, No. 06-1161, UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT, February 1, 2007, Filed
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Overview: A taxpayer's designation of Washington, D.C. as the place of his United States Tax Court tax liabilities trial had no bearing on the venue for his appeal under I.R.C. § 7482(b)(1) and since he was incarcerated in Texas when the petition was filed and nothing showed another legal residence, the case was transferred to the Fifth Circuit.

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Avent-Bey v. Office of Tax & Revenue, No. 06-7160, UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT, February 1, 2007, Filed
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