Legal Opinion
Magruder v. Safe Deposit & Trust Co.
Court of Appeals for the Fourth Circuit
Decided July 26, 1941No. 4795PublishedCited by 7 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
The Safe Deposit and Trust Company of Baltimore (hereinafter called the taxpayer) brought a civil action against M. Hampton Magruder, United States Collector of Internal Revenue for the District of Maryland (hereinafter called the Collector), for the refund of $42,810.30, representing an alleged over-payment by the *982taxpayer of income taxes for the year 1935. Judge Coleman, in the District Court, sitting without a jury, entered judgment in favor of the taxpayer. From this judgment the Collector appealed to this Court. In computing the amount recoverable, however, Judge…
2Cases cited10 opinions
- White v. United StatesSupreme Court of the United States · 1938
- Metropolitan Life Insurance Co.'s AppealSupreme Court of Pennsylvania · 1932
- Staunton Industrial L. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1941
- Commonwealth v. Tradesmen's Trust Co.Supreme Court of Pennsylvania · 1915
- South Carolina Produce Ass'n v. COM'R OF INT. REVENUECourt of Appeals for the Fourth Circuit · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Motorlease Corporation v. United StatesDistrict Court, D. Connecticut · 1963
- Alfalfa Electric Cooperative, Inc. v. First National Bank & Trust Co. of Oklahoma CitySupreme Court of Oklahoma · 1974
- Austin State Bank v. CommissionerUnited States Tax Court · 1971
- MoneyGram International, Inc. v. CommissionerUnited States Tax Court · 2015
2 more not listed; retrieve them via the Exa API.