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SAFE DEPOSIT & TRUST CO. OF BALTIMORE v. MAGRUDER

Civ. No. 420.

34 F.Supp. 199 (1940)

SAFE DEPOSIT & TRUST CO. OF BALTIMORE v. MAGRUDER, United States Collector of Internal Revenue for District of Maryland.

District Court, D. Maryland.

July 19, 1940.

Attorney(s) appearing for the Case

Venable, Baetjer & Howard, Charles McHenry Howard and Stuart S. Janney, Jr., all of Baltimore, Md., for plaintiff.

Arthur L. Jacobs, Sp. Asst. to Atty. Gen., and G. Randolph Aiken, of Baltimore, Md., Asst. U. S. Atty., for defendant.

COLEMAN, District Judge.

This is a suit for the refund of $42,810.30, representing an alleged overpayment of income taxes, plus interest, by the plaintiff for the year 1935.

Plaintiff's right to recover depends upon whether it shall be found to be "a bank or trust company * * * a substantial part of whose business is the receipt of deposits, * * *" within the meaning of Section 117(d) of the Revenue Act of 1934, C. 277, 48 Stat. 680, 26 U.S.C.A. Int.Rev.Code...

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