Legal Opinion
Safe Deposit & Trust Co. of Baltimore v. Magruder
District Court, D. Maryland
Decided April 22, 1946No. Civil Action No. 2516PublishedCited by 5 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
This is a suit brought by an executor for. refund of Federal estate taxes. By way of affirmative defense, the Collector of Internal Revenue asserts that he is entitled to a dismissal of the suit on the ground that a judgment of dismissal with prejudice, entered by this Court pursuant to a compromise settlement, in a prior suit brought by the same executor against the Collector for refund of Federal estate taxes paid on behalf of the same estate, is a bar to the present suit on the principle of res adjudicata.
There is no question at issue except this one of…
2Cases cited15 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United Shoe MacHinery Corp. v. United StatesSupreme Court of the United States · 1922
- United States v. MoserSupreme Court of the United States · 1924
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3Cited by5 opinions
- Van Dyke v. KuhlCourt of Appeals for the Seventh Circuit · 1948
- Magruder v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1947
- Buscaglia v. de ContribucionesSupreme Court of Puerto Rico · 1951
- Martin v. BrodrickDistrict Court, D. Kansas · 1949
- Buscaglia v. Tax CourtSupreme Court of Puerto Rico · 1951