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Magruder Vs. Supplee
Cites for this judgment
- US Supreme Court
- May 25, 1942
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U.S. 394 (1942) U.S. Supreme Court Magruder v. SuppleeSearch
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U.S. 394 (1942) Magruder v. SuppleeSearch
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on the authority of its previous decision in Commissioner v. Rust'sSearch
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Estate, 116 F.2d 636. We granted certiorari because of an asserted conflict with Lifson v. CommissionerSearch
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See Colston v. BurnetSearch
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Small v. CommissionerSearch
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of the City of Baltimore to determine upon whom the state and city real estate taxes were imposed. Walsh-McGuire Co. v. CommissionerSearch
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Helvering v. FullerSearch
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City of Baltimore v. PerrinSearch
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amounts paid by him to discharge this liability. Lifson v. CommissionerSearch
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Walsh-McGuire Co. v. CommissionerSearch
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Merchants Bank Building Co. v. HelveringSearch
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Helvering v. MissouriSearch
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Judge Parker, dissenting in Commissioner v. Rust'sSearch
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clearly the payment of a tax imposed upon another, and therefore not deductible by respondents. Cf. Walsh-McGuire Co. v. CommissionerSearch
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Gatens Investment Co. v. PageSearch
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Kohlsaat v. CommissionerSearch
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B.T.A. 528. And see Commissioner v. CowardSearch
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Ann.Code of Maryland (Flack, 1939), Vol. 2, Art. 81, Sec. 154. See Frederick County Commissioners v. ClagettSearch
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Bassett v. OceanSearch
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Free v. GreeneSearch
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The opinion below was a per curiam affirmance on the authority of Commissioner v. Rust'sSearch
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U.S. Supreme Court Magruder v. SuppleeSearch
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Commissioner v. Rust'sSearch
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Lifson v. CommissionerSearch
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Helvering v. FullerSearch
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City of Baltimore v. PerrinSearch
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Cf. Walsh-McGuire Co. v. CommissionerSearch
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Commissioner v. CowardSearch
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See Frederick County Commissioners v. ClagettSearch
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of Commissioner v. Rust'sSearch
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