Hechavarria v. United States

ORDER

LAWRENCE, Chief Judge.

Orlando Hechavarria sues for refund of federal income taxes assessed for the years 1966-1969. 1 The action was transferred to this Court from the Southern District of Florida. 2 The case was tried before this Court on February 20, 1974.

Mr. Hechavarria was an electrician-seaman on a seagoing dredge. He claims that the taxes were illegally assessed because he was, during the period involved, a nonresident alien whose income was derived from sources outside the United States. 3 He contends in his claims for refund that for income tax purposes “I am a nonresident alien”.