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HORST v. UNITED STATES

Nos. 300-61, 117-62.

331 F.2d 879 (1964)

Robert P. K. HORST and Harry H. Wiggins, as Executors of the Last Will and Testament of Paul R. G. Horst, and Robert P. K. Horst, as Executor of the Last Will and Testament of Anna C. Horst v. The UNITED STATES. Robert P. K. HORST and Harry H. Wiggins, as Executors of the Last Will and Testament of Paul R. G. Horst v. The UNITED STATES.

United States Court of Claims.

May 15, 1964.

Attorney(s) appearing for the Case

Harman Hawkins, New York City, for plaintiff. Duer, Strong & Whitehead, New York City, were on the briefs.

S. Laurence Shaiman, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.

DAVIS, Judge.

These companion income tax cases call upon us to construe and apply the war loss provisions of the 1939 and 1954 Internal Revenue Codes.1 Under Section 127 of the 1939 Code (carried over into Sections 1331-1336 of the 1954 Code), property owned by Americans in enemy countries (including interests in such property represented by securities) was deemed to be destroyed or lost upon the declaration of war — without regard...

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