COMMISSIONER OF INTERNAL REVENUE v. VAN SCHAICK

No. 374.

83 F.2d 940 (1936)

COMMISSIONER OF INTERNAL REVENUE v. VAN SCHAICK, Superintendent of Insurance, et al.

Circuit Court of Appeals, Second Circuit.

June 8, 1936.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for petitioner-appellant the Commissioner of Internal Revenue.

Morris Barasch, of New York City (John M. Downes and Alfred L. Green, both of New York City, of counsel), for respondent-appellee.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

This appeal involves income taxes for the years 1928 and 1929 aggregating $8,879.64, which were assessed by the Commissioner of Internal Revenue upon awards made by the Mixed Claims Commission and received by the Liberty Marine Insurance Company during those years for insured property which was destroyed or confiscated by the German government during the late war.

On February 14, 1921, the Superintendent of Insurance of the...

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