Kuttroff v. Sutherland

BONDY, District Judge.

The fact that the Commissioner of Internal Revenue, recognizing the merits of the plaintiffs’ claim for a refund, sent to the Alien Property Custodian a check to cover the amount of an income tax assessed against an alien enemy but improperly collected out of property belonging to plaintiffs, does not affect the decision originally made herein. (D. C.) 49 F.(2d) 944. The Alien Property Custodian forthwith redeposited the check in the treasury of the United States in compliance with the requirements of section 12 of the Trading with the Enemy Act (50 USCA Appendix § 12).…