Court of Appeals for the Fifth Circuit April 27, 1981, 79-3239 (Mario Alfonso Tagle and Lourdes A. Martinez v. Donald T. Regan, as Secretary of Treasury of the United States, Defendant)

VANCE, Circuit Judge:

This case comes before us on stipulated facts. Mercedes Tagle y Campos died intestate in Cuba on or about November 9,1975. She was survived by Lourdes A. Martinez, a daughter and naturalized citizen of the United States, Mario Alfonso Tagle, a son and permanent alien resident in the United States, and Manuel Alfonso Tagle, a son who is a citizen and resident of Cuba.