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Oppenheimer v Cattermole
In "the English case of Oppenheimer v Cattermole (1976), the court considered the question whether a Nazi law was so iniquitous that it should refuse to recognise it as law, thus raising the ''connection between the concepts of law and morality''".〔Meyerson, Denise, Essential Jurisprudence, Routledge, Cavendish, 2006〕
==Background==
Mr Meier Oppenheimer "was born in Germany in 1896. He qualified there as a teacher and for some 20 years from 1919 to 1939 he taught at a Jewish orphanage in Bavaria. He was detained for a short time at a concentration camp at Dachau, but soon after his release he left Germany in 1939 for England and has resided here ever since. In 1948 he applied for naturalisation and became a naturalised British subject. In 1953 the German authorities determined to make compensation to the employees of Jewish religious communities. They awarded the taxpayer a pension from 1 October 1952. In 1961 he became 65 and they awarded him a second pension. Both pensions were payable out of the public funds of Germany."〔http://uniset.ca/naty/maternity/oppenheimer1.html〕 The pensions were as compensation for the injustice which had been done to him.
The question for the courts was whether Oppenheimer was liable to pay English income tax on his two pensions. This depended on his nationality. If he was a national of the United Kingdom only, the tax was payable. If, on the other hand he had dual nationality of both the UK and Germany, then he was exempt of English income tax. This stemmed from the Double Taxation Conventions concluded between the UK and Germany, later incorporated into English law.
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