SAFE DEPOSIT & TRUST CO. v. TAIT

No. 1610.

3 F.Supp. 562 (1933)

SAFE DEPOSIT & TRUST CO. OF BALTIMORE et al. v. TAIT, Collector of Internal Revenue.

District Court, D. Maryland.

November 4, 1932, and April 27, 1933.


Attorney(s) appearing for the Case

Arthur W. Machen, Jr., of Baltimore, Md., for plaintiffs.

Simon E. Sobeloff, U. S. Atty., and Charles G. Page, Asst. U. S. Atty., both of Baltimore, Md., for defendant.


WILLIAM C. COLEMAN, District Judge.

The sole question before the court is whether the Act of June 30, 1932 (26 U. S. Code Annotated, § 2614a), is intended to reduce the rate of interest except as to interest accruing from and after the date of the passage of this act, or, more specifically, whether this act is intended to apply retroactively to any judgments, especially as to interest accrued prior to the judgment and included therein, or to any other interest...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases