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COMMISSIONER OF INTERNAL REVENUE v. ULLMANN

No. 354.

77 F.2d 827 (1935)

COMMISSIONER OF INTERNAL REVENUE v. ULLMANN.

Circuit Court of Appeals, Second Circuit.

June 10, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for petitioner.

Weil, Gotshal & Manges, of New York City (Frank L. Weil, of New York City, of counsel), for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

In 1918, Germany seized and sequestrated the property belonging to the taxpayer, having a stipulated value of $237,000. The taxpayer reported on a cash basis. A claim was filed against the German government with the Mixed Claims Commission, and an award made in his favor amounting to $322,936.85, consisting of $237,000 principal and $85,936.85 interest at 5 per cent. from October 1, 1920, to January 1, 1928. In 1928 a partial payment of $166...

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