Elli Reiner v. United States

DUFFY, Chief Judge.

Taxpayer, a resident of Chicago, Illinois, brought this action in the District Court to recover income taxes paid for the years 1943 to 1946, inclusive. From a judgment in favor of the taxpayer the government appealed.

In 1938 taxpayer was the owner of a house and lot located in Vienna, Austria. The Nazi government, by Act of November 25, 1941, confiscated the property of all Jews who had left Germany or countries controlled by Germany. At that time Austria was a country controlled by Germany. Taxpayer, who is Jewish, had left Austria in May, 1938.

Construction of taxpayer’s…