Kurt Jacob Ball-Kaduri

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Kurt Jacob Ball-Kaduri , until 1945 Kurt Antonio Ball, (born January 20, 1891 in Berlin ; died May 29, 1976 in Tel-Aviv , Israel ) was a German tax lawyer and Israeli contemporary historian.

Life

Kurt Ball: Tax Law and Private Law (1924)

Kurt Ball was the son of a lawyer and judiciary . He grew up in Berlin and attended the gray monastery high school . He studied law in Freiburg im Breisgau, Geneva, Munich and Berlin, passed the first state examination in Berlin in 1913 and received his doctorate in Heidelberg in 1914 under Karl Heinsheimer . He interrupted his legal clerkship in Berlin in 1915/16 for voluntary military service and took the second state examination in 1919. From the scripts of an exercise he held, his first publication, Grundriss der Complete Steuerrechts , emerged in 1920 . In 1920 he joined the Reich Finance Administration under Herbert Adolf Dorn as an assessor , but for anti-Semitic reasons he was transferred back to the Berlin-Luisenstadt tax office in 1924 , which ended his career in the ministry. In 1926 he completed his habilitation at the Berlin School of Management and taught there as a private lecturer until 1931/32, from 1930 there at the newly founded Institute for Finance and Taxation, and from 1932 only with a teaching position due to the effects of the global economic crisis . Ball had practiced as a tax consultant and specialist lawyer for tax law since 1927 , his brother Fritz Ball, who worked as a lawyer for the Telegraphen-Union belonging to the Hugenberg group , helped him over the initial economic problems of the law firm.

After the transfer of power to the National Socialists in 1933, his license to teach and his membership in the Berlin Bar , in which he had meanwhile been a member of the board, was withdrawn, so that he only served as a non-lawyer as a consultant in tax advisory matters for Jewish clients and for the Reich Representation of German Jews was allowed to work. With the lifting of the tax exemption for the Jewish communities in 1934, they were to be financially ruined, as they had to pay back taxes for over 30 years.

He was a member of the B'nai B'rith Lodge . He went in 1934 to the board of the Berlin group Zionist Organization and worked the Zionists Otto Warburg to which the "Society of Friends of the Jerusalem library" for worried that book discounts Jewish families in Germany to the library of the Hebrew University of Jerusalem were donated .

After the Reichspogromnacht he was imprisoned in the Sachsenhausen concentration camp from November 11 to December 16, 1938 . When he was released, he suffered from severely ulcerated hands. Ball emigrated to Palestine with his wife, the studied musician Charlotte Senger, and two children in December 1938 and changed his name in 1945. His brother Walter Ball fled to Belgium and fell victim to the Shoah , two other siblings escaped the German persecution of the Jews.

In Palestine, Ball's tax qualifications were worthless, so that he was mostly unemployed and lived on the money his wife earned as a domestic help. Lotte Ball-Senger later wrote music reviews for Israeli daily newspapers and in 1961 in the nmz about Daniel Barenboim's first public appearance . In 1941 Jacob Ball founded a private research center for genealogy in Tel-Aviv under the title Was nicht in der Archiven , in the successor to the Society for Jewish Family Research created by Arthur Czellitzer in Germany in 1924 , which collects family information from the hands of immigrants and Holocaust survivors were. He was supported in this by Georg Herlitz , who was able to save the archive of the Zionist organization from Berlin to Jerusalem, which he directed, and he was in contact with Alfred Wiener in London. Until 1956 he did most of the collecting work alone, when he joined the government organization Yad Vashem , which was created in 1953 . In 1964 the collection he had since taken over by Yad Vashem was given the name "Ball Kaduri Collection".

Ball-Kaduri wrote contemporary studies on Jewish history, which were also published in Germany, as well as essays that appeared in the journal for the history of the Jews in Tel-Aviv. In 1971 he was invited to Germany to give a lecture at the Federal Finance Academy, and in recognition of his open acceptance, he gave it his collection of tax law publications.

Kurt Ball wrote the first systematic introduction to tax law, which remained unfinished because of the ban on occupation in 1933, and with his monograph Tax Law and Private Law he laid a foundation for the emerging discipline of tax law (Alfons Pausch).

Fonts (selection)

  • Outline of the entire tax law . Bensheimer, Mannheim 1920
    • Dept. 1. Taxation
    • Dept. 2. General Tax law, especially d. Right d. Reich Tax Ordinance, the Reich Competition Law u. the financial equalization law
  • From the new way of legislation . Industrieverlag Spaeth & Linde, Berlin 1921
  • Tax law and private law: (theory of the independent tax law system); The present. Relationships between tax law and private law and their development examined on the subject of. Taxation; An administrative study . J. Bensheimer, Mannheim 1924. Dedicated to Ernst Ball.
  • Loosening of fees: Which measures to be introduced by law or ordinance are proposed to e. Overcrowding d. To prevent legal status? . Prize writing, from the German Lawyers Association with d. 2. Excellent prizes. Publications of the German Lawyers' Association, No. 25. W. Moeser, Leipzig 1930
  • The industrial burden: Industriebelastungsgesetz u. Aufbringungsgesetz of 30 Aug. 1924 with all Implementing regulations u. Enact; For d. Practice . Industrieverlag Spaeth & Linde, Berlin 1928
  • Jewish life then and now. Attached work: The Calauer Judenhaus . Ner-Tamid-Verl., Munich 1961
  • The Life of the Jews in Germany in 1933: A Time Report . European publishing company, Frankfurt a. M. 1963
  • Berlin is "purged" from Jews: The Jews in Berlin in 1943 . Yad Vashem Studies. Weiss Press, No. 5, Jerusalem 1963, pp. 271-316
  • Before the catastrophe: Jews in Germany 1934–1939 . Ed. Olamenu, Tel Aviv 1967

literature

  • Werner Röder; Herbert A. Strauss (Ed.): Biographisches Handbuch der Deutschensprachigen Emigration nach 1933 / International Biographical Dictionary of Central European Emigrés 1933-1945 , Vol II, 1 Munich: Saur 1983 ISBN 3-598-10089-2 , p. 50
  • Robert Jütte : The emigration of the German-speaking "Wissenschaft des Judentums": the emigration of Jewish historians to Palestine 1933–1945 . Stuttgart: Steiner 1991
  • Alfons Pausch : Ball, Kurt , in: Concise dictionary of tax law: including business taxation, finance law, finance. 1. A - J . Munich: Beck, 1981, p. 167

Web links

Commons : Kurt Jacob Ball-Kaduri  - Collection of images, videos and audio files

Individual evidence

  1. ↑ a b c d e f Leonie Breunung; Manfred Walther: The emigration of German-speaking legal scholars from 1933: a bio-bibliographical handbook. Volume 1, Western European States, Turkey, Palestine / Israel, Latin American States, South African Union . De Gruyter, Berlin 2012, pp. 29–47
  2. ^ A b c Alfons Pausch: Ball, Kurt , Concise Dictionary of Tax Law , 1981
  3. ↑ Kurt Jakob Ball-Kaduri: The life of the Jews in Germany in 1933 , 1963, p. 18
  4. ^ Fritz Ball , at Papestrasse Memorial
  5. ↑ Kurt Jakob Ball-Kaduri: The life of the Jews in Germany in 1933 , 1963, p. 23
  6. ↑ 50 years ago Daniel Barenboim played Beethoven , nmz, 5/2011
personal data
SURNAME Ball-Kaduri, Kurt Jacob
ALTERNATIVE NAMES Ball, Kurt Antonio (maiden name); Ball-Kaduri, Jacob
BRIEF DESCRIPTION German-Israeli lawyer and author
DATE OF BIRTH January 20, 1891
PLACE OF BIRTH Berlin
DATE OF DEATH May 29, 1976
Place of death Tel-Aviv , Israel