Legal Opinion
Commissioner of Internal Revenue v. Speyer
Court of Appeals for the Second Circuit
Decided June 10, 1935No. 430PublishedCited by 23 opinions
1Opinion of the Court
MANTON, Circuit Judge.
In 1928, the taxpayer, pursuant to the Settlement of War Claims Act of 1928 (45 Stat. 254), received $485,912.43, part payment on account of awards of the Mixed Claims Commission (United States and Germany). The awards were made in respect of Reichsmark accounts to his credit in German banks during the World War period. The awards were $996,738.-47 principal, and $397,775.52 interest from January 1, 1920, to January 1, 1928. The principal of the awards contained interest, dividends, and profits credited to the taxpayer’s account in the German banks, prior to July 1,…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Burnet v. LoganSupreme Court of the United States · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Commissioner of Internal Revenue v. KieselbachCourt of Appeals for the Third Circuit · 1942
- Hermann F. And Madeleine Dupont Ruoff v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Ruoff v. CommissionerUnited States Tax Court · 1958
18 more not listed; retrieve them via the Exa API.