A. Gusman, Inc. v. McGrath

HOLTZOFF, District Judge.

This action is before this court on cross motions by the plaintiff and the defendant for summary judgment. The suit is brought against the Alien Property Custodian to recover an alleged debt due to the plaintiff from an alien enemy whose property had been seized by the Alien Property Custodian. The facts briefly are as follows.

The plaintiff, an American corporation, has paid certain royalties from time to time to a German concern, which is the alien enemy involved in this case. The plaintiff failed to comply with the provisions of the Internal Revenue Code requiring…