KRAUSZ v. UNITED STATES

No. 42802.

14 F.Supp. 291 (1936)

KRAUSZ et al. v. UNITED STATES.

Court of Claims.

April 6, 1936.


Attorney(s) appearing for the Case

Richard H. Wilmer, of Washington, D. C. (Douglas L. Hatch, of Washington, D. C., on the brief), for plaintiffs.

Elizabeth B. Davis, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

Salo Cohn, a citizen of Austria, died on April 25, 1917. At the time of his death he was in possession of securities kept in the United States the value of which was $974,506.21. After his death these securities were seized and administered by the Alien Property Custodian under the Trading with the Enemy Act, as amended, 50 U.S.C.A. Appendix.

In the years 1928 and 1929, the Commissioner of Internal Revenue notified the Alien Property Custodian...

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