Messina v. United States

This case is 'before the court on defendant’s motion for summary judgment. The plaintiff, appearing pro se, is seeking the recovery of $1,061 allegedly due as the result of the overpayment of income taxes for the year 1968. It is concluded upon the briefs and without oral argument that the petition should be dismissed.

On February 17, 1969, the plaintiff was arrested and later convicted in California on charges of sex perversion. The day following his arrest, February 18,1969, his home was broken into 'and burglarized. The thieves stole possessions worth $1,431. Thereafter, the plaintiff spent…