Reading Room Document

Title Claim of the Commissioner of Customs to Funds From Sale of Semiprecious and Synthetic Stones and Diamonds

This document discusses a review of a decision made under the Trading with the Enemy Act regarding a claim filed by the Commissioner of Customs. The document concludes that the Commissioner of Customs is not entitled to file a claim under the Act, and therefore, the decision of the Director of the Office of Alien Property is overruled and the claim is denied. The document presents a detailed analysis of the legal and historical basis for this conclusion. The questions presented for review include whether the United States is considered a "person" under the Act and whether the United States is entitled to file a claim for return of property. The document also addresses the issue of taxes and the payment of debts due by the Imperial German Government.

March 28, 1979