Legal Opinion
Magruder v. Safe Deposit & Trust Co. of Baltimore
Court of Appeals for the Fourth Circuit
Decided February 3, 1947No. 5553PublishedCited by 11 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
Safe Deposit and Trust Company of Baltimore, as executor of the Estate of Thomas Jenkins, deceased, duly filed a federal estate tax return and paid the Collector $1,162,423.64, the amount of the estate tax shown on the return. Subsequently, the executor, ■ upon a deficiency assessment of $835,489.68 by the Collector, paid this amount with interest, under protest, on July 3, 1940, and seasonably filed a claim for a refund. This claim for refund was rejected by the Collector, whereupon the executor instituted an action upon its claim against the Collector in the United…
2Cases cited14 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Blair v. CommissionerSupreme Court of the United States · 1937
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- State Farm Mutual Automobile Insurance v. DuelSupreme Court of the United States · 1945
- Hurd v. AlbertCalifornia Supreme Court · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Van Dyke v. KuhlCourt of Appeals for the Seventh Circuit · 1948
- Martin v. BrodrickCourt of Appeals for the Tenth Circuit · 1949
- EMPIRE TRUST COMPANY v. United StatesDistrict Court, D. Connecticut · 1963
- Matter of Lincoln Plaza Towers AssociatesUnited States Bankruptcy Court, S.D. New York · 1980
- Buscaglia v. de ContribucionesSupreme Court of Puerto Rico · 1951
6 more not listed; retrieve them via the Exa API.