Legal Opinion
Hopkins v. Magruder
Court of Appeals for the Fourth Circuit
Decided September 10, 1941No. 4792, 4793PublishedCited by 4 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
These are two actions brought by David Luke Hopkins, here referred to as the taxpayer, in the District Court of the United States for the District of Maryland against M. Hampton Magruder, Collector of Internal Revenue for the District of Maryland, here referred to as the defendant. The object of both actions was to recover refunds of certain federal gift taxes. Both cases were heard together and the judge below found for the defendant in case No. 4792 and for the taxpayer in case No. 4793. Both losing parties appealed from the judgments entered on the findings.
The…
2Cases cited9 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- United States v. PelzerSupreme Court of the United States · 1941
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Ryerson v. United StatesSupreme Court of the United States · 1941
- Helvering v. RichterSupreme Court of the United States · 1941
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3Cited by4 opinions
- Commissioner of Internal Revenue v. BrandegeeCourt of Appeals for the First Circuit · 1941
- Helvering v. RubinsteinCourt of Appeals for the Eighth Circuit · 1942
- Commissioner of Internal Revenue v. GlosCourt of Appeals for the Seventh Circuit · 1941
- Yost v. O'MalleyDistrict Court, D. Nebraska · 1950