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ESCHER v. WOODS

No. 365.

281 U.S. 379 (1930)

50 S.Ct. 337

74 L.Ed. 918

ESCHER, ANCILLARY ADMINISTRATOR, ET AL. v. WOODS, TREASURER OF THE UNITED STATES, ET AL.

Supreme Court of United States.

Decided April 28, 1930.

Attorney(s) appearing for the Case

Mr. Spier Whitaker, with whom Messrs. Lawrence A. Baker, Lyttleton Fox, Henry Escher, and Henry Ravenel were on the brief, for petitioners.

Assistant Attorney General Rugg, with whom Attorney General Mitchell, Messrs. Claude R. Branch and Thomas E. Rhodes and Mary G. Connor, Special Assistants to the Attorney General, and Mr. J. Frank Staley were on the brief, for respondents.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit by citizens of Switzerland to recover property mistakenly seized during the late war as belonging to an alien enemy. The plaintiffs recovered, but on a statement of account by the Alien Property Custodian he claimed a deduction of $55,909.83 for administrative expenses, "said sum having been paid by [him] into...

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