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MAGRUDER v. SAFE DEPOSIT & TRUST CO.

No. 5553.

159 F.2d 913 (1947)

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

Circuit Court of Appeals, Fourth Circuit.

February 3, 1947.

Attorney(s) appearing for the Case

James P. Garland, Sp. Asst. to Atty. Gen. (Helen R. Carloss, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., of Baltimore, Md., on the brief), for appellant.

Stuart S. Janney, Jr., of Baltimore, Md. (Edmund P. Dandridge, Jr., of Baltimore, Md., on the brief), for appellee.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

DOBIE, Circuit Judge.

Safe Deposit and Trust Company of Baltimore, as executor of the Estate of Thomas Jenkins, deceased, duly filed a federal estate tax return and paid the Collector $1,162,423.64, the amount of the estate tax shown on the return. Subsequently, the executor, upon a deficiency assessment of $835,489.68 by the Collector, paid this amount with interest, under protest, on July 3, 1940, and seasonably filed a claim for a refund. This claim for refund...

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