Legal Opinion
Magruder v. Hospelhorn
Court of Appeals of Maryland
Decided October 29, 1937No. [No. 10, October Term, 1937.]PublishedCited by 13 opinions
1Opinion of the CourtMitchell, J.
This appeal is from an order of the Circuit Court No. 2 of Baltimore City, sustaining the objections of the receiver of the Baltimore Trust Company to a claim for income taxes for the years 1930, 1931, and 1932, alleged to be due the United States, and disallowing said claim.
The material facts in the case are not in dispute, as by a stipulation filed therein they are substantially agreed upon, and hence the solution of the questions presented depends upon the legal consequences flowing from the facts. They are as follows:
The Gould Coupler Company, hereinafter designated as lessor, on August…
2Cases cited11 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Corliss v. BowersSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Gould v. GouldSupreme Court of the United States · 1917
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Comptroller of Treasury v. M. E. Rockhill, Inc.Court of Appeals of Maryland · 1954
- Comptroller of Treasury v. Mandel, Lee, Goldstein, Burch Re-Election CommitteeCourt of Appeals of Maryland · 1977
- Maryland Unemployment Compensation Board v. AlbrechtCourt of Appeals of Maryland · 1944
- Fair Lanes, Inc. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1965
- United Parcel Service, Inc. v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1986
8 more not listed; retrieve them via the Exa API.