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WEINMANN v. UNITED STATES

No. 236, Docket 25963.

278 F.2d 474 (1960)

Herbert P. WEINMANN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided May 9, 1960.

Attorney(s) appearing for the Case

Lincoln Orens, New York City (Eric W. Weinmann, New York City, on the brief), for plaintiff-appellant.

James McKinley Rose, Jr., Asst. U. S. Atty., S. D. N. Y., New York City (S. Hazard Gillespie, Jr., U. S. Atty., and Charles T. Beeching, Jr., Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, WATERMAN, and LEWIS, Circuit Judges.

CLARK, Circuit Judge.

Plaintiff claims a deduction for losses allegedly incurred through the nationalization of his property by the Republic of Czechoslovakia in 1945. Upon denial of this claim by the Commissioner of Internal Revenue he instituted this tax refund action. The court below dismissed the complaint on two grounds: that plaintiff is limited by his claim for refund to recovery under § 23(e) (3) of the Internal Revenue Code of 1939, 26 U.S.C. §...

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