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<h4><UNDERLINE>OPINION AND ORDER DENYING THE PETITION FOR WRIT OF HABEAS CORPUS AND DECLINING TO ISSUE A CERTIFICATE OF APPEALABILITY</UNDERLINE></h4>
<p><span itemprop="author" itemscope itemtype="https://schema.org/Person"><span itemprop="name"><b>LINDA V. PARKER</b>, <i>District Judge</i>.</span></span></p>
<p>Petitioner Christopher Scott Nickerson ("Petitioner") has filed a petition for writ of habeas corpus pursuant to 28 U.S.C. &#167; 2254, through his attorney, David...</p>
                    
                    
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        CABARROCAS v. UNITED STATES
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            <p>Jaime CABARROCAS and Georgina Cabarrocas, Plaintiffs,
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                <p><span class="at"><PAGE VOL="328" REPORTER="F.Supp." NO="13"/> William J. Navin, Port Washington, N. Y., for plaintiffs.</span></p>
                
                <p><span class="at">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.</span></p>
                
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<p>BRUCHHAUSEN, District Judge.</p>
<p>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.</p>
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