Legal Opinion
Washington, Baltimore & Annapolis Realty Corp. v. Magruder
District Court, D. Maryland
Decided October 23, 1940No. 762PublishedCited by 4 opinions
1Opinion of the Court
COLEMAN, District Judge.
This is a suit for refund of capital stock taxes which the plaintiff has paid and now seeks to recover on the ground they have been erroneously collected. The taxes total $1.7,990, exclusive of interest, as follows: $6,000 for the fiscal year ending June 30, 1936; $5,985 for the fiscal year ending June 30, .1937; $3,000 for the fiscal year ending June 30, 1938, and $3,005 for the fiscal year ending June 30, 1939.
While four separate Revenue Acts are involved, the language with which we are here concerned, which is contained in the first of them, the Revenue Act of 1935,…
2Cases cited13 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brewster v. GageSupreme Court of the United States · 1930
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
8 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Magruder v. Washington, Baltimore & Annapolis Realty Corp.Supreme Court of the United States · 1942
- Magruder v. Washington, Baltimore & Annapolis Realty Corp.Court of Appeals for the Fourth Circuit · 1941
- Hise v. McColganCalifornia Supreme Court · 1944
- Hise v. McColganCalifornia Supreme Court · 1944