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IGLESIAS v. U.S.

No. 642, Docket 87-6182.

848 F.2d 362 (1988)

Andres IGLESIAS, Plaintiff-Appellee, v. The UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided June 1, 1988.

Attorney(s) appearing for the Case

William Hoppen, New York City (Jillson, Bedford & Hoppen, Nathaniel F. Bedford, Robert M. Willan, of counsel), for plaintiff-appellee.

Susan P. Johnston, New York City, Asst. U.S. Atty., S.D.N.Y. (Rudolph W. Giuliani, U.S. Atty., S.D.N.Y., Nancy Kilson, Asst. U.S. Atty., of counsel), for defendant-appellant.

Before FEINBERG, Chief Judge, PRATT, Circuit Judge, and GLASSER, District Judge.

GLASSER, District Judge:

Plaintiff, Andres Iglesias, brought this action for a refund of the income tax paid on prejudgment interest recovered by plaintiff pursuant to a United States court judgment. Plaintiff, a nonresident alien, maintains that the prejudgment interest he received was not taxable income under § 861 of the Internal Revenue Code, 26 U.S.C. § 861 (1986), and Treasury Regulation § 1.861-2(a)(1). The district court held that plaintiff...

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