Magruder v. Brown

NORTHCOTT, Circuit Judge.

This is an action at law brought in the District Court of the United States for the District of Maryland, in April, 1938, by the appellees, George Stewart Brown and Susan M. Brown, his wife, here referred to as the plaintiffs, against M. Hampton Magruder, individually and as collector of internal revenue, here referred to as the defendant. The object of the action was to recover income taxes in the sum of $465.20, paid under protest for the year 1934, by the plaintiff, George Stewart Brown. The defendant demurred to the declaration, which demurrer was taken and…