Legal Opinion
Fidelity & Deposit Co. v. Magruder
District Court, D. Maryland
Decided June 23, 1943No. Civil Action No. 1818Published
1Opinion of the Court
COLEMAN, District Judge.
This is a suit to recover income taxes paid for the year 1935 by the plaintiff, the Fidelity & Deposit Company of Maryland, an insurance company incorporated under the laws of Maryland, in the amount of $27,500 and interest.
The material facts, as to which there is no dispute, may be summarized as follows:
In September, 1931, the affairs of the Baltimore Trust Company, one of Baltimore’s large banking institutions, were in a precarious condition as a result of -the financial depression that was spreading over the entire country. In an effort to obviate the closing of…
2Cases cited22 opinions
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Helvering v. Lerner Stores Corp.Supreme Court of the United States · 1941
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
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