Kahle v. Commissioner

GARDNER, Circuit Judge.

In 1918, Adele Kahle, an American citizen, was temporarily in Germany, and while there her property in this country, consisting of certain stocks, bonds, and other interest-bearing securities, was seized by the Alien Property Custodian, under the authority of the Trading With The Enemy Act (50 USCA Appendix § 1 et seq.), and held by him until January, 1924, when the corpus of the property, together with the income accruing therefrom while held by the custodian, was turned over to her through her attorney in fact. No federal income tax returns in respect to the income in…