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MAGRUDER v. FIDELITY & DEPOSIT CO. OF MARYLAND

No. 5162.

139 F.2d 751 (1944)

MAGRUDER, Collector of Internal Revenue, v. FIDELITY & DEPOSIT CO. OF MARYLAND.

Circuit Court of Appeals, Fourth Circuit.

As Modified on Denial of Rehearing February 23, 1944.

Attorney(s) appearing for the Case

George J. Laikin, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. 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.

E. B. McCahan, Jr., and Washington Bowie, Jr., both of Baltimore, Md., for appellee.

Before PARKER and DOBIE, Circuit Judges, and WARING, District Judge.

DOBIE, Circuit Judge.

Fidelity and Deposit Company of Maryland (an insurance corporation, hereinafter called Fidelity) filed a civil action in the United States District Court for the District of Maryland to recover federal income taxes paid by it for the year 1935. The District Court, sitting without a jury, found for Fidelity and entered judgment in its favor for the full amount claimed. Magruder (United States Collector of Internal Revenue for the District of Maryland...

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