"The plaintiff corporation was incorporated in Russia under the Imperial government. Prior to the Russian Revolution it had deposited certain securities and moneys with the defendant, as trustee, as required by the New York statutes, for the protection of policy-holders and creditors. In this suit to compel the return of the funds the defendant claimed that the plaintiff corporation was no longer in existence because of the Russian Soviet decrees.... Held, that although the court cannot recognize the legal validity of the decrees of the Soviet government, the facts of the situation are such that justice and reason require the court to refuse to take jurisdiction in this case...."
Dickinson, Edwin D. "Withholding of Political Recognition, Suit by Russian Corporation in Court of Equity (Russian Reinsurance Co. v. Stoddard, 240 NY 149)." Harv. L. Rev. 39 (1925): 127.