Case Name: Carter H. OGDEN, Zelma Ogden and Dorothy Ogden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee; E. B. OGDEN, Jr. and Nancy A. Ogden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1977-07-01
Citations: 555 F.2d 134
Docket Number: No. 76-1155
Parties: Carter H. OGDEN, Zelma Ogden and Dorothy Ogden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. E. B. OGDEN, Jr. and Nancy A. Ogden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 555
Pages: 134–134

Head Matter:
Carter H. OGDEN, Zelma Ogden and Dorothy Ogden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. E. B. OGDEN, Jr. and Nancy A. Ogden, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 76-1155.
United States Court of Appeals, Fifth Circuit.
July 1, 1977.
John T. Green, Natchez, Miss., E. Clifton Hodge, Jr., University, Miss., for plaintiffs-appellants.
Robert E. Hauberg, U. S. Atty., Joseph E. Brown, Jr., Asst. U. S. Atty., Jackson, Miss., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, App. Sect., Ann Belan-ger Durney, Atty., Michael J. Roach, Tax Div., Dept, of Justice', Washington, D. C., for defendant-appellee.
Before WISDOM, SIMPSON and TJOF-LAT, Circuit Judges.

Opinion:
PER CURIAM.
The district court dismissed for lack of jurisdiction the taxpayers' actions for refund of income taxes alleged to be due by virtue of deductions claimed for certain losses resulting from expropriation of their property by the Cuban government. See Ogden et al. v. United States, S.D.Miss. 1977, 432 F.Supp. 214.
Perusal of the record and the briefs of the parties, followed by oral argument, persuades us that the trial court correctly determined that the claims for refund were time-barred under Section 165 of the Internal Revenue Code, 26 U.S.C. § 165.
AFFIRMED.
. The district court's opinion and order of dismissal are also reported at 37 A.F.T.R.2d 409.