Luis and Alicia P. Bosch v. Commissioner of Internal Revenue

GROOMS, District Judge:

This action involves deficiencies in federal income taxes for the year ending January 31, 1964, in the amount of $726.98 and for the year ending January 31, 1965, in the amount of $7,646.85, and a claim for refund of an alleged overpayment of $2,236.13 for the year ending January 31, 1964.

Appellants Luis and Alicia P. Bosch, husband and wife, are Cuban nationals and filed joint returns for the years involved. Prior to October 14, 1960, they lived in Cuba. The husband owned two rental properties and a twenty percent partnership interest in a textile manufacturing…