Magruder v. Supplee
This text of 123 F.2d 399 (Magruder v. Supplee) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The majority of the court are of opinion that the judgment, 36 F.Supp. 722, appealed from should be affirmed on the opinion of the court below and on the authority of the [400]*400decision of this court in Commissioner v. Rust’s Estate, 4 Cir., 116 F.2d 636. Judge Parker dissents on the ground that the taxes paid, being a lien on the land and a personal liability of the vendor at the time of the conveyance to the taxpayer, were not deductible by the latter from income, for the reasons set forth in the dissenting opinion in the Rust case.
Affirmed.
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Cite This Page — Counsel Stack
123 F.2d 399, 28 A.F.T.R. (P-H) 325, 1941 U.S. App. LEXIS 2725, Counsel Stack Legal Research, https://law.counselstack.com/opinion/magruder-v-supplee-ca4-1941.