Magruder v. Washington, Baltimore & Annapolis Realty Corp.

NORTHCOTT, Circuit Judge.

This is an action brought by the appellee, Washington, Baltimore and Annapolis Realty Corporation, herein referred to as the plaintiff, against the appellant, M. Hampton Magruder, Collector of Internal Revenue, herein referred to as the defendant, in the District Court of the United States for the District of Maryland, at Baltimore.

The object of the action was to recover capital stock taxes, together with interest, alleged to have been erroneously assessed and collected from the plaintiff for the fiscal years 1936, 1937, 1938, and 1939, in the total sum of $17,990.

Afte…