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HOPKINS v. MAGRUDER

Nos. 4792, 4793.

122 F.2d 693 (1941)

HOPKINS v. MAGRUDER (two cases).

Circuit Court of Appeals, Fourth Circuit.

September 10, 1941.

Attorney(s) appearing for the Case

Charles E. Quandt, of Baltimore, Md. (Carlyle Barton, of Baltimore, Md., on the brief), for appellant in No. 4792 and appellee in No. 4793.

Hubert L. Will, 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 appellee in No. 4792 and appellant in No. 4793.

Arthur L. Jacobs, Sp. Asst. to Atty. Gen., on brief for appellant in No. 4793.

Before PARKER, DOBIE, and NORTHCOTT, Circuit Judges.

NORTHCOTT, Circuit Judge.

These are two actions brought by David Luke Hopkins, here referred to as the taxpayer, in the District Court of the United States for the District of Maryland against M. Hampton Magruder, Collector of Internal Revenue for the District of Maryland, here referred to as the defendant. The object of both actions was to recover refunds of certain federal gift taxes. Both cases were heard together and the judge below found for the defendant in...

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