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ZALCMANIS v. UNITED STATES

No. 250-56.

149 F.Supp. 169 (1957)

Janis ZALCMANIS, Gertrude Jansons, Lorena Jansons, Asja Vivna Jansons, n/k/a Asja Liders and the Public Administrator of the County of New York, State of New York, Administrator of the Estate of Karlis Jansons, Deceased, v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

Robert H. Law, III, White Plains, N. Y., for plaintiffs. Robert H. Law, Jr., White Plains, N. Y., was on the briefs.

George Willi, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew F. Oehmann, Washington, D. C., was on the brief.

Joseph T. Arenson, New York City, for Public Administrator of the County of New York, State of New York.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

LARAMORE, Judge.

This suit is brought by alien residents of the United States to recover interest on a refund of tax, penalties, and deficiency interest made by the Commissioner of Internal Revenue nine years after payment but without the payment of interest thereon for the time the money was illegally held.

Plaintiffs,1 citizens of the Republic of Latvia and owners of the Latvian steamships Abgora and Ciltvaira, were residents...

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