Legal Opinion
Magruder v. Supplee
Supreme Court of the United States
Decided June 1, 1942No. 947PublishedCited by 150 opinions
1Opinion of the CourtJustice Murpht
During the years 1936 and 1937, respondents purchased various parcels of real estate in Baltimore, Maryland. In each instance, the state and city taxes on the real estate for the current year had not been paid at the time of purchase. The various contracts provided fox the apportionment of these current real estate taxes, respondents agreeing to pay the amount of the taxes, and the vendors undertaking to bear the burden of that portion of the taxes arithmetically allocable to the fraction of the year that had expired prior to the date of purchase. Adjustments were accordingly made in the…
2Cases cited14 opinions
- Helvering v. FullerSupreme Court of the United States · 1940
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Walsh-McGuire Co. v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1938
- Bassett v. M. C.C. of Ocean CityCourt of Appeals of Maryland · 1912
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3Cited by150 opinions
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- United States v. PatrickSupreme Court of the United States · 1963
- Hynes v. CommissionerUnited States Tax Court · 1980
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
145 more not listed; retrieve them via the Exa API.