Trading Associates Corp. v. Magruder

NORTHCOTT, Circuit Judge.

This is a civil action instituted in August, 1939, by the appellant, Trading Associates Corporation, a corporation, here referred to as the plaintiff, against the ap-pellee, M. Hampton Magruder, Collector of Internal Revenue for the District of Maryland, here referred to as the defendant, in the District Court of the United States for the District of Maryland. 30 F.Supp. 978. The object of the action was to recover the sum of $6,906.47 (principal and interest) paid by the plaintiff under protest as an additional assessment for income taxes for the year 1935. A trial…