U.S. Court of Appeals for the Fifth Circuit, 1977

Carter H. Ogden, Zelma Ogden and Dorothy Ogden v. United States of America, E. B. Ogden, Jr. And Nancy A. Ogden v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided July 1, 1977 · Wisdom, Simpson, Tjof-Lat

555 F.2d 134; 40 A.F.T.R.2d (RIA) 77 (Federal Reporter, Second Series)

Counsel

John T. Green, Natchez, Miss., E. Clifton Hodge, Jr., University, Miss., for plaintiffs-appellants., Robert E. Hauberg, U. S. Atty., Joseph E. Brown, Jr., Asst. U. S. Atty., Jackson, Miss., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Sect., Ann Belan-ger Durney, Atty., Michael J. Roach, Tax Div., Dept, of Justice', Washington, D. C., for defendant-appellee.

Cases that cite this one

3 later published cases cite this decision.

Baral v. Commissioner (United States Tax Court 1978)
Powell v. Kopman (District Court, S.D. New York 1981)
National Can Corp. v. United States (District Court, N.D. Illinois 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

The district court dismissed for lack of jurisdiction the taxpayers’ actions for refund of income taxes alleged to be due by virtue of deductions claimed for certain losses resulting from expropriation of their property by the Cuban government. See Ogden et al. v. United States, S.D.Miss. 1977, 432 F.Supp. 214. 1

Perusal of the record and the briefs of the parties, followed by oral argument, persuades us that the trial court correctly determined that the claims for refund were time-barred under Section 165 of the Internal Revenue Code, 26 U.S.C. § 165.

AFFIRMED.

. The district court’s opinion and order of dismissal are also reported at 37 A.F.T.R.2d 409.

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