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Schweitzer v. Commissioner of Internal Revenue. 376 F. 2d 30.

Published online by Cambridge University Press:  28 March 2017

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Keywords

Confiscation of property of American nationals abroaddenial of income tax deduction for loss thereofthe law of the United States
Type
Judicial Decisions
Information
American Journal of International Law , Volume 61 , Issue 4 , October 1967 , pp. 1066 - 1067
Copyright
Copyright © American Society of International Law 1967

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References

1 Sec. 165(a) GENERAL RULE: There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise.

2 International Claims Settlement Act of 1949 as amended, 22 TJ.S.C. §1621 et seq. (Supp., 1964).