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DEFENDANT VON KNIEREN: Yes, I was informed about that.
Q. Is
it fair to say that you and I.G. Farben approved of the steps taken by Dynamit
A.G. in connection with this tax litigation?
A. I don't know what steps
you are referring to. I don't know what steps the Dynamit A.G. took in
connection with this tax question.
Q. I show you NI-14024 which I ask
that it be marked as Prosecution Exhibit 1872,* Minutes of the Legal Committee
in Frankfurt, 15 November 1938.
PRESIDING JUDGE SHAKE: Are you marking
it for identification?
Q. For identification, if Your Honor please.
It's Exhibit 1872, NI-14024 and I ask you to please look at page 12, the
reference to the effect that: “we shall appeal this decision.” That
is, the decision of the lower court. Does that refresh your recollection?
A. Page 12 did you say?
Q. That's correct.
A. This is
missing. It happens to be missing. Just page 12 happens to be missing. I also
miss pages 9 and 10. I only have pages 2, 3, 8, 13, and 14.
Q. One
moment please and I will indicate it to you. Do you see that reference?
A. I am sorry but page 12 is still missing.
Q. Will you please
show it to him? Do you see the part beginning with subdivision K,
“turnover tax”? The part which reads: “According to the
instructions received from the Reich Ministry of Finance, DAG, and Genschow and
the subsidiary company which had been treated as being part of and dependent
upon IG since 1 January 1927, are no longer to be recognized as such as of 1
December 1938. We shall appeal against this.” Do you see that?
A.
Yes. This is how it was; any turnover effected by one company to another
imposes a certain amount of taxes.
Q. I am sorry, Dr. von Knieriem, do
you mind? I didn't ask you for the particulars of the litigation. I asked you
whether Farben approved of the steps taken by DAG to appeal the decision?
A. Yes.
Q. Is it correct to say, Dr. von Knieriem, that in the
German law any misrepresentations of fact in a tax matter would constitute a
criminal offense? Is that a correct statement of the German law?
A. I
can't answer that question in this form. If somebody |
__________
* Reproduced above in
subsection O 5.
1390 |
. 
