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UNITED STATES v. BERKOWITZ

March 27, 1963

UNITED STATES of America
v.
Morton BERKOWITZ



The opinion of the court was delivered by: LORD, III

The present action involves a suit to reduce defendant's tax liability to judgment. The tax liability arose in the Eastern District of Pennsylvania, and the tax returns appear to have been filed in this District. Hence, venue was properly laid here under 28 U.S.C. § 1396. However, defendant now lives in Brooklyn and cannot be served here. The statute of limitations (26 U.S.C. § 6502(a)(1)) has run, and plaintiff has moved to transfer the action to the Eastern District of New York under 28 U.S.C. § 1406(a). That Section provides:

'(a) The district court of a district in which is filed a case laying venue in the wrong division or district shall dismiss, or if it be in the interest of justice, transfer such case to any district or division in which it could have been brought.'

19630327

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