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COMMISSIONER OF INTERNAL REVENUE v. SPEYER

No. 430.

77 F.2d 824 (1935)

COMMISSIONER OF INTERNAL REVENUE v. SPEYER. SPEYER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 10, 1935.

Attorney(s) appearing for the Case

Henry W. Taft, of New York City (Henry W. Taft and C. W. McConaughy, both of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Before MANTON, SWAN, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

In 1928, the taxpayer, pursuant to the Settlement of War Claims Act of 1928 (45 Stat. 254), received $485,912.43, part payment on account of awards of the Mixed Claims Commission (United States and Germany). The awards were made in respect of Reichsmark accounts to his credit in German banks during the World War period. The awards were $996,738.47 principal, and $397,775.52 interest from January 1, 1920, to January 1, 1928. The principal of...

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