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for a corporate plaintiff is the judicial district in which is
located its principal place of business or principal office or
agency. In the present case the individual executor resides in
Wisconsin, and the corporate executor has its principal place of
business in Wisconsin.
Suits for refund of Federal taxes may be brought only
against the United States, and if the plaintiff is an individual,
venue is proper only in the judicial district where that
individual resides. Caleshu v. Wangelin, 549 F.2d 93 (8th Cir.
1977); Scott v. United States, 449 F.2d 1291 (8th Cir. 1971);
Noonis v. United States, 539 F. Supp. 404 (S.D. Cal. 1982). And
if the plaintiff is an individual, the venue may not be
transferred to another judicial district, even though the events
(...continued)
the judicial district where the plaintiff resides;
(2) In the case of a civil action by a
corporation under paragraph (1) of subsection (a)
of section 1346, in the judicial district in which
is located the principal place of business or
principal office or agency of the corporation; or
if it has no principal place of business or
principal office or agency in any judicial
district (A) in the judicial district in which is
located the office to which was made the return of
the tax in respect of which the claim is made, or
(B) if no return was made, in the judicial
district in which lies the District of Columbia.
Notwithstanding the foregoing provisions of this
paragraph a district court, for the convenience of
the parties and witnesses, in the interest of
justice, may transfer any such action to any other
district or division.
We note that the transfer provision of the last sentence of 28
U.S.C. sec. 1402(a)(2) applies only to corporations. Caleshu v.
Wangelin, 549 F.2d 93, 95 (8th Cir. 1977).
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