Oppenheimer v Cattermole [1976] AC 249 is a judicial decision of the English courts relating to whether English law should refuse to recognise Nazi era laws relating to the appropriation of Jewish property. The courts considered the question whether the 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". The respondent, Frederick Cattermole, was HM Inspector of Taxes. In the House of Lords, Lord Cross of Chelsea famously held:
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