Indiana Low Income and Elderly Housing Development Corporation v. Fifer

• Court: District Court, District of Columbia
• Decided: March 27, 2014
• Docket: Civil Action No. 2014-0446
• Status: Published

Opinion

5 UNITED STATES DISTRICT COURT WESTERN DISTRICT OF WASHINGTON 6 AT TACOMA

7 INDIANA LOW INCOME AND 8 ELDERLY HOUSING DEVELOPMENT ORDER TRANSFERRING CORPORATION, ACTIONS 9 Plaintiff, 10 v. CASE NO. C14-5149 BHS 11 JULIA FIFER, 12 Defendant. 13 INDIANA LOW INCOME AND 14 ELDERLY HOUSING DEVELOPMENT CORPORATION, 15 Plaintiff, CASE NO. C14-5150 BHS 16 v. 17 CHERYL CARPENTER, 18 Defendant. 19

ORDER - 1 1 INDIANA LOW INCOME AND 2 ELDERLY HOUSING DEVELOPMENT CORPORATION, 3 Plaintiff, CASE NO. C14-5151 BHS 4 v. 5 CARL BANKS, 6

7 Defendant.

8 This matter comes before the Court on review of the complaints in the above 9 actions and Plaintiff Indiana Low Income and Elderly Housing Development 10 Corporation’s (“Plaintiff”) response to the Court’s order to show cause. 11 On February 21, 2014, Plaintiff Indiana Low Income and Elderly Housing 12 Development Corporation (“Plaintiff”) filed the three complaints requesting that the 13 Court issue declaratory judgments. See, e.g., C14-5149BHS, Dkt. 1. Plaintiff asserts that 14 the Court has jurisdiction pursuant to 28 U.S.C. § 2201. Id. However, in an action for a 15 declaratory judgment as to its status under 26 U.S.C. § 501(c)(3), Plaintiff may file an 16 appropriate pleading only in “the United States Tax Court, the United States Court of 17 Federal Claims, or the district court of the United States for the District of Columbia ....” 18 28 U.S.C. § 7428(a). On March 24, 2014, Plaintiff responded to the Court’s order to 19 show cause regarding jurisdiction and requested that the Court transfer the cases to the 20 Atlanta Georgia Tax Court. Dkt. 3. 21

ORDER - 2 1 The Court is unable to grant Plaintiff’s request because there is not a tax court in

2 Georgia. All three of the appropriate courts are located in Washington D.C. Moreover,

3 the tax court and the court of federal claims have different jurisdictions, filing

4 procedures, payment amounts and procedures, and statute of limitations. 1 Therefore, the

5 Court will transfer these actions to the United States District Court for the District of

6 Columbia.

7 IT IS SO ORDERED.

8 Dated this 27th day of March, 2014.

11 A BENJAMIN H. SETTLE United States District Judge 12

22 1 See http://www.uscfc.uscourts.gov and/or http://www.ustaxcourt.gov/

ORDER - 3