Legal Opinion
Magruder v. Segebade
Court of Appeals for the Fourth Circuit
Decided January 4, 1938No. 4256-4260PublishedCited by 10 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
These are five actions at law brought in August, 1936, by the appellees, here referred to as the plaintiffs, against the appellant, collector of internal revenue for the District of Maryland, here referred to as the defendant, in the District Court of the United States for the District of Maryland, at Baltimore. The object of the actions was to recover income taxes paid by the plaintiffs, under protest. By agreement, a jury trial was waived and the cases were heard in April, 1937, by the judge. The facts were the same in each of the five cases. The judge below found…
2Cases cited6 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Kearney v. CommissionerUnited States Board of Tax Appeals · 1934
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commercial Nat. Bank of Charlotte v. United StatesCourt of Appeals for the Fourth Circuit · 1952
- Dumont's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1945
- Helvering v. Safe Deposit & Trust Co.Court of Appeals for the Fourth Circuit · 1941
- Parker v. United StatesUnited States Court of Claims · 1978
5 more not listed; retrieve them via the Exa API.