Legal Opinion
Jones v. Magruder
District Court, D. Maryland
Decided December 19, 1941No. Civil Action 1138PublishedCited by 15 opinions
1Opinion of the Court
CHESNUT, District Judge.
The question to be decided in this case is whether a deed of a leasehold interest, for ninety-nine years renewable forever, in Maryland lands requires a federal tax stamp under the Revenue Act of 1932, § 725, 26 U.S.C.A. Int.Rev.Acts, page 635, now codified in 26 U.S.C.A. Internal Revenue Code, § 3482, which reads as follows:
“8. Conveyances: Deed, instrument, or writing, delivered on or after the 15th day after the date of the enactment of the Revenue Act of 1932 and before July 1, 1934 (unless deposited in escrow before April 1, 1932), whereby any lands, tenements, or…
2Cases cited25 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Beazell v. OhioSupreme Court of the United States · 1925
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
20 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Rocks v. BrosiusCourt of Appeals of Maryland · 1966
- Phillips Petroleum Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
- Moran v. HammerslaCourt of Appeals of Maryland · 1947
- Commissioner of Internal Revenue v. Estate of Ralph W. Simmers, Deceased, Mary E. Simmers, and Mary E. Simmers (Surviving Wife), Commissioner of Internal Revenue v. Ralph W. Simmers and Son, IncorporatedCourt of Appeals for the Fourth Circuit · 1956
- Heritage Realty, Inc. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1969
10 more not listed; retrieve them via the Exa API.