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MAGRUDER v. SAFE DEPOSIT & TRUST CO. OF BALTIMORE

No. 4795.

121 F.2d 981 (1941)

MAGRUDER, Collector of Internal Revenue, v. SAFE DEPOSIT & TRUST CO. OF BALTIMORE.

Circuit Court of Appeals, Fourth Circuit.

July 26, 1941.

Attorney(s) appearing for the Case

Arthur L. Jacobs, Sp. Asst. to the Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., Bernard J. Flynn, U. S. Atty., and T. Barton Harrington, Asst. U. S. Atty., both of Baltimore, Md., on the brief), for appellant and cross-appellee.

Stuart S. Janney, Jr., of Baltimore, Md. (Charles McH. Howard, of Baltimore, Md., on the brief), for appellee and cross-appellant.

Before PARKER, DOBIE and NORTHCOTT, Circuit Judges.

DOBIE, Circuit Judge.

The Safe Deposit and Trust Company of Baltimore (hereinafter called the taxpayer) brought a civil action against M. Hampton Magruder, United States Collector of Internal Revenue for the District of Maryland (hereinafter called the Collector), for the refund of $42,810.30, representing an alleged over-payment by the taxpayer of income taxes for the year 1935. Judge Coleman, in the District Court, sitting...

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