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MAGRUDER v. SEGEBADE

Nos. 4256-4260.

94 F.2d 177 (1938)

MAGRUDER v. SEGEBADE and four other cases.

Circuit Court of Appeals, Fourth Circuit.

January 4, 1938.

Attorney(s) appearing for the Case

Maurice J. Mahoney, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for appellant.

Charles McH. Howard, of Baltimore, Md. (Michael J. Manley and Joshua W. Miles, both of Baltimore, Md., on the brief), for appellees.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

NORTHCOTT, Circuit Judge.

These are five actions at law brought in August, 1936, by the appellees, here referred to as the plaintiffs, against the appellant, 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, at Baltimore. The object of the actions was to recover income taxes paid by the plaintiffs, under protest. By agreement, a jury trial was waived...

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