Heinrich Schmittmann

Heinrich Schmittmann (born December 2, 1878 in Düsseldorf , † June 2, 1956 in Munich ) was a German lawyer and the first president of the Federal Fiscal Court .

Career

Schmittmann came from a landowning family on the Lower Rhine. He attended the Royal High School in Düsseldorf and studied law at the universities of Heidelberg , Leipzig and Bonn . He passed his legal traineeship exam in 1902 and initially entered the Prussian judicial service, but later switched to administrative service. In 1907 he was appointed government assessor and in 1915 a councilor. In 1919 he came to the Reich Finance Administration , was promoted to the Upper Government Council in 1921 and President of the Düsseldorf Finance Court in 1923. Two years later he was given the office of President of the State Finance Court in Düsseldorf. After the National Socialists came to power in 1933, he was deposed for political reasons and transferred to the Reichsfinanzhof in Munich as President of the Senate . As an opponent of the Nazi regime, he was in contact with the Bavarian resistance group around Franz Sperr .

After the end of the Second World War and the associated dissolution of the Reich Finance Court , he was appointed President of the Supreme Tax Court in 1945 . In the course of the restoration of legal unity in the federal territory, the Finance Court was expanded to become a Federal Finance Court in 1950 and Schmittmann was appointed its President with effect from October 21, 1950. On April 30, 1951, he resigned from his post at his own request for reasons of age.

Schmittmann published several articles on tax policy in daily and specialist newspapers. Since his student days he was a member of the Catholic student associations K.St.V. Palatia Heidelberg and Frisia Bonn in KV .

Benedikt Schmittmann was his brother.

Honors

1952: Large Cross of Merit with Star of the Federal Republic of Germany

Grand Cross of the Order of the Holy Sepulcher with Star

Grand Officer of the Order of Gregory

War Merit Cross

literature

Walther Killy, Rudolf Vierhaus : German Biographical Encyclopedia. Saur, Munich a. a. 1995-1999.
International Biographical Archive 31/1956 of July 23, 1956.
Academic monthly sheets Nov. 1956, p. 48f.

Individual evidence

↑ Manuel Limbach: Citizens against Hitler. Prehistory, structure and work of the Bavarian “Sperr-Kreis” . Vandenhoeck & Ruprecht, Göttingen 2019, ISBN 978-3-525-31071-7 , pp. 270 .

personal data
SURNAME	Schmittmann, Heinrich
BRIEF DESCRIPTION	German lawyer
DATE OF BIRTH	December 2, 1878
PLACE OF BIRTH	Dusseldorf
DATE OF DEATH	June 2, 1956
Place of death	Munich

[1] Manuel Limbach: Citizens against Hitler. Prehistory, structure and work of the Bavarian “Sperr-Kreis” . Vandenhoeck & Ruprecht, Göttingen 2019, ISBN 978-3-525-31071-7 , pp. 270 .