CABARROCAS v. UNITED STATES

No. 70 C 502.

328 F.Supp. 12 (1971)

Jaime CABARROCAS and Georgina Cabarrocas, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E. D. New York.

May 10, 1971.


Attorney(s) appearing for the Case

William J. Navin, Port Washington, N. Y., for plaintiffs.

Edward R. Neaher, U. S. Atty., E. D. N. Y., for defendant, by Daniel J. Dinan, and Robert J. Hipple, Attys., Dept. of Justice, Washington, D. C.


BRUCHHAUSEN, District Judge.

This action was brought by Jaime and Georgina Cabarrocas for refund of federal income taxes for the years 1962 through 1966. The plaintiffs claimed they sustained a loss as a result of certain confiscatory acts of the Cuban Government. Subsequently the claims were disallowed upon the ground that the plaintiffs had failed to establish that the losses had occurred after they became resident aliens.

The issue is whether the alleged...

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