MAGRUDER v. WASHINGTON, BALTIMORE & ANNAPOLIS R. CORP.

No. 4777.

120 F.2d 441 (1941)

MAGRUDER, Collector of Internal Revenue, v. WASHINGTON, BALTIMORE & ANNAPOLIS REALTY CORPORATION.

Circuit Court of Appeals, Fourth Circuit.

June 10, 1941.


Attorney(s) appearing for the Case

James P. Garland, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., and T. Barton Harrington, Asst. U. S. Atty., both of Baltimore, Md., on the brief), for appellant.

Ambler H. Moss and David R. Owen, both of Baltimore, Md. (Semmes, Bowen & Semmes, of Baltimore, Md., on the brief), for appellee.

Before SOPER, DOBIE, and NORTHCOTT, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is an action brought by the appellee, Washington, Baltimore and Annapolis Realty Corporation, herein referred to as the plaintiff, against the appellant, M. Hampton Magruder, Collector of Internal Revenue, herein referred to as the defendant, in the District Court of the United States for the District of Maryland, at Baltimore.

The object of the action was to recover capital stock taxes, together with interest, alleged to have...

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