United States ex rel. I. G. Farbenindustrie Aktiengesellschaft v. Burnet

VAN ORSDEL, Associate Justice.

This appeal is from a judgment of the Supreme Court of the District of Columbia, dismissing appellant’s petition for a writ of mandamus to compel the Commissioner of Internal Revenue to compute and allow, and to compel the Treasurer of the United States to pay to the Alien Property Custodian, interest on a tax refund which was made to the Alien Property Custodian for appellant’s account in May 1929.

It appears that in 1918 the Alien Property Custodian seized the capital stock of an American corporation, held by three individuals as trustees for a German…