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Mecom v. Fitzsimmons Drilling Co., 284 U.S. 183, 186, 190 (1931)
(venue in Federal diversity case); Buchheit v. United Air Lines,
Inc., 202 F. Supp. 811 (S.D.N.Y. 1962) (venue under Federal Tort
Claims Act). These venue cases suggest that the personal
residence of an executor or administrator is controlling, and
that the residence of the decedent at the time of his death and
the place of appointment of the executor or administrator are
immaterial.
Petitioner does not dispute that the "legal residences" of
the coexecutors determine the proper venue for an appeal in this
case. Rather, petitioner argues that because decedent was
domiciled in Arkansas at the time of his death, the coexecutors
should be deemed to reside in Arkansas. Petitioner suggests that
the standard applied for establishing diversity jurisdiction of
Federal courts under 28 U.S.C. sec. 1332 (1994) and removal under
28 U.S.C. sec. 1441 (1994) should apply for purposes of
determining venue under section 7482(b)(1). Petitioner argues
that "In the related field of diversity jurisdiction, courts have
demonstrated a willingness to look behind the individual
residence of the executor when determining the citizenship of
parties." The Judicial Improvements and Access to Justice Act
of 1988, Pub. L. 100-702, sec. 202(a), 102 Stat. 4646, added 28
U.S.C. sec. 1332(c), which provides:
(c) For the purposes of this section and section 1441
of this title--
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