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LIPPMANN v. MCGRATH

December 28, 1950

LIPPMANN ET AL.
v.
MCGRATH, ATTY.GEN., ET AL.



The opinion of the court was delivered by: Adair, District Judge.

The above cause having duly come on to be heard in its regular order on September 5, 6, and 7, 1950, upon the pleadings and proofs, and the court having heard the evidence adduced on behalf of the parties and having heard oral argument and examined the written briefs submitted by counsel and being fully advised and satisfied in the premises, now makes the following findings of fact and conclusions of law:

Findings of Fact

1. The plaintiff, Moritz Walter Lippmann, was born at Chemnitz, Germany on August 3, 1903 and lived in Germany until 1926. He first arrived in the United States as a quota immigrant on May 13, 1926. He was employed as a shipping clerk at George Borgfeldt Co., New York City, from May 1926 until September 1926 and was employed as a production engineer at Hooven and Allison Company, Xenia, Ohio, from October 1926 until November 1930. At that time Hooven and Allison Company reduced its working force because of the depression and Lippmann resigned upon request of the company. Lippmann returned to Germany from March 1928 until May 1928 and, after the termination of his employment at Hooven and Allison Company, from November 1930 until February 1931.

2. The plaintiff, Mathilde Josefine Lippmann, was born Mathilde Josefine Walz at Stuttgart, Germany on January 13, 1904. She lived in Germany until 1928 and first arrived in the United States as a quota immigrant on November 14, 1928. The plaintiffs were married at Bloomington, Illinois on July 9, 1931.

3. Neither of the plaintiffs ever became a citizen of the United States. They were citizens of Germany by birth, and have always been and still are citizens of Germany.

4. Mr. Lippmann secured employment as an engineer at the Peoria Cordage Company, Peoria, Illinois on April 1, 1931, working on a special project. He resigned in May 1934 because the work for which he had been hired was completed. From the time of their marriage until they left he United States in 1934, the plaintiffs resided in Peoria, Illinois.

5. Mr. Lippmann's father, Moritz Lippmann, was a citizen of Germany and a resident of Chemnitz, Germany. He owned a furniture manufacturing and retail house in Chemnitz, the Moritz Lippmann Company, which consisted of a factory, a six-story retail store, and several branch stores. He and his wife visited the plaintiffs in Peoria, Illinois, in 1933 and at that time urged the plaintiffs to return to Chemnitz in order that the plaintiff, Moritz Walter Lippmann, could assume the management of the business. The father was growing old and was in poor health and, although he had two other sons, they were artisans without managerial experience; Walter was the eldest son and the only one trained for management responsibilities. The plaintiffs accepted this offer and left the United States on June 19, 1934.

6. At all times during their stay in the United States the plaintiffs had lived in rented rooms and apartments. Upon leaving the United States the Lippmanns gave up their apartment. Mr. Lippmann resigned from his employment at the Peoria Cordage Company, they gave their furniture to friends and the church, and they purchased one-way tickets to Germany.

8. The plaintiffs have two children, Wolfgang Walter Lippmann, born April 15, 1934 at Peoria, Illinois, and Ingeborg Winifred Lippmann, born February 17, 1938 at Chemnitz, Germany.

9. Plaintiffs resided in Germany continuously from 1934 to 1948. During that period they made one trip to the United States, arriving at New York on April 30, 1937 and departing for Germany on July 1, 1937. Upon leaving Germany for this trip plaintiffs purchased round-trip tickets on the Hamburg-American Line. They did not travel to the United States on this trip for the purpose of renewing their residence in the United States but solely for the purpose of securing renewals of their re-entry permits and for the purpose of concealing their United States assets from the German Foreign Exchange Control authorities as hereafter set forth.

10. Upon leaving the United States in 1934 plaintiffs had secured re-entry permits dated June 13, 1934 and valid for one year until June 13, 1935. These permits were extended for four six-months' periods by the United States Consulate at Dresden, Germany and the last extension expired June 13, 1937. While in the United States in 1937 plaintiffs secured new re-entry permits dated June 2, 1937 and valid for one year until June 2, 1938. Plaintiffs did not secure extensions of these permits and they expired on June 2, 1938.

11. Pursuant to the German Foreign Exchange Control Laws (Devisen Laws) plaintiffs, as residents of Germany (Deviseninlanders), were required to report their foreign exchange holdings and could be required, upon demand, to surrender such assets to the Reichsbank in exchange for German currency. During the period of their residence in the United States prior to 1934 plaintiffs had accumulated the sum of $4,400, which they left in the United States upon their return to Germany in 1934. Plaintiffs desired to conceal these assets from the German Foreign Exchange Control authorities and, when in the United States in 1937, they borrowed the sum of $1,100 from the First National Bank, Peoria, Illinois, and purchased the premises described as: "Lot 15 in Block 3 in Table Grove Addition to Peoria situated in the City of Peoria, County of Peoria and State of Illinois," for the sum of $5,250. Thereafter the plaintiff, Moritz Walter Lippmann, executed a report in Germany of his foreign property holdings as required by the German Foreign Exchange Control laws and falsified the report in that he omitted to report the aforesaid real property.

12. The above premises were purchased by plaintiffs on June 17, 1937, and plaintiffs left the United States on July 1, 1937. During all of the time that plaintiffs owned the property, it was occupied by tenants, and was managed for plaintiffs by the ...


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