Englar's Estate v. Commissioner

AUGUSTUS N. HAND, Circuit Judge.

During World War I, United States nationals, including various marine insurance companies issuing war risk policies, sustained losses through the destruction of ships and cargoes by enemy action. At the end of the war the German Government agreed to pay reparations to the United States Government which in turn would, so far as possible, indemnify those nationals who had sustained the losses. To that end a Mixed Claims Commission was set up through which the United States could present the claims of its nationals, the claims could be adjudicated and awards made…