MAGRUDER v. SUPPLEE

No. 947.

316 U.S. 394 (1942)

MAGRUDER, COLLECTOR OF INTERNAL REVENUE, v. SUPPLEE ET UX.

Supreme Court of United States.

Decided May 25, 1942.


Attorney(s) appearing for the Case

Mr. Douglas Maggs argued the cause, and Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Michael H. Cardozo, IV, were on the brief, for petitioner.

Mr. Nathan J. Felsenberg, with whom Mr. James M. Hoffa was on the brief, for respondents.


MR. JUSTICE MURPHY delivered the opinion of the Court.

During the years 1936 and 1937, respondents purchased various parcels of real estate in Baltimore, Maryland. In each instance, the state and city taxes on the real estate for the current year had not been paid at the time of purchase. The various contracts provided for the apportionment of these current real estate taxes, respondents agreeing to pay the amount of the...

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