Fidelity Trust Co. of Baltimore v. Miles
District Court, D. Maryland
At Law. Separate actions by the Fidelity Trust Company of Baltimore, Md., a body corporate, and by the Baltimore Trust Company, against Joshua W. Miles, Collector of Internal Revenue for the District of Maryland, to recover taxes paid. Tried together by agreement. Judgment for defendant in each case.
1Opinion of the Court
ROSE, District Judge.
By agreement, the above cases against the collector of internal revenue for this district were tried together. Each of the plaintiffs is a banker, and each carries on other business as well. The collector of internal revenue assessed upon each of them the special tax imposed by the first paragraph of the third section of the Act of October 22, 1914 (38 Stat. 750, c. 331), upon the total amount of its capital, surplus, and undivided profits. Each paid under protest, and, having unsuccessfully invoked the other statutory remedies, brought these suits to recover all that had…
2Cases cited2 opinions
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Real Estate Title, Ins. & Trust Co. v. LedererDistrict Court, E.D. Pennsylvania · 1916
3Cited by4 opinions
- Fidelity & Deposit Co. of Md. v. United StatesSupreme Court of the United States · 1922
- Malley v. Old Colony Trust Co.Court of Appeals for the First Circuit · 1924
- Old Colony Trust Co. v. MalleyDistrict Court, D. Massachusetts · 1923
- Title Guarantee & Trust Co. v. MilesDistrict Court, D. Maryland · 1919