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(2) the legal representative of the estate of a
decedent shall be deemed to be a citizen only of the
same State as the decedent, and the legal
representative of an infant or incompetent shall be
deemed to be a citizen only of the same State as the
infant or incompetent.
As acknowledged by petitioner, 28 U.S.C. sec. 1332, by its
express terms, applies only to that section and to 28 U.S.C. sec.
1441. This provision does not mention the Tax Court's venue
statute, which had been in the law for 22 years at that time. I
think that this 1988 provision "overrules" neither the cases on
which I rely nor this Court's specific venue statute.
Proper venue in a Federal tax case is a question of Federal
law and is to be determined by examining the Federal venue
provisions, any relevant legislative history, and any case law
construing them. I have not found any case construing section
7482(b)(1). Accordingly, I look to the various predecessor venue
statutes for this Court leading up to the present section
7482(b)(1), the reasons for adoption of section 7482(b)(1), and
any cases construing similar provisions in Federal tax refund
cases.
The Board of Tax Appeals, the predecessor of this Court, was
established in 1924. Revenue Act of 1924, ch. 234, sec. 900, 43
Stat. 253, 336. Two years later the law was expanded to provide
appellate review by a Circuit Court of Appeals or the Court of
Appeals for the District of Columbia. Revenue Act of 1926, ch.
27, sec. 1001, 44 Stat. 9, 109. Venue for such appeals was set
forth in section 1002 of the Revenue Act of 1926. Section
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