HOPKINS v. MAGRUDER

Nos. 6483, 6507.

35 F.Supp. 79 (1940)

HOPKINS v. MAGRUDER, Collector of Internal Revenue (two cases).

District Court, D. Maryland.

September 25, 1940.


Attorney(s) appearing for the Case

Niles, Barton, Morrow & Yost, Carlyle Barton, Henry W. Schultheis, and Charles E. Quandt, all of Baltimore, Md., for plaintiff.

Bernard J. Flynn, U. S. Atty., and G. Randolph Aiken, Asst. U. S. Atty., both of Baltimore, Md., and Arthur L. Jacobs, Sp. Asst. to Atty. Gen. of U. S., for the Government.


WILLIAM C. COLEMAN, District Judge.

The opinion filed on July 19, 1940, D. C., 34 F.Supp. 381, 385, in these cases, heard jointly, concludes with the following paragraph relating to the question presented in case No. 6507 which was separate and distinct from the question presented in case No. 6483, namely, whether one or several exclusions of $5,000 is allowable under Section 504 (b) of the Revenue Act of 1932, 26 U.S.C.A.Int...

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