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Maaser from nazi restitution payments

Rabbi Chaim Tabasky6 Tevet 5766
Is one obligated to give maaser from restitution payments? How about in the case of money paid for property seized by the Nazis from relatives that are no longer living? There are cases now where final determinations are being made on payments for seized property of grandparents and great grandparents.
Although the obligation of ma'aser is unclear, I would suggest giving maaser for those payments to the best of one's ability.
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