Herbert P. Weinmann v. United States

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. § 23(e) (3), under which he cannot prevail; and that he has failed to establish a prima facie case for recovery under § 23(e) (1) and (2).…