M. HAMPTON MAGRUDER, UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF MARYLAND, APPELLANT,
v.
GEORGE STEWART BROWN AND SUSAN M. BROWN, HIS WIFE, APPELLEES
M. HAMPTON MAGRUDER, UNITED STATES COLLECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF MARYLAND, APPELLANT,
GEORGE STEWART BROWN AND SUSAN M. BROWN, HIS WIFE, APPELLEES
106 F.2d 1004
United States Court of Appeals for the Fourth Circuit (1939)
Opinion of the Court
Judgment of District Court, 25 F.Supp. 161, reversed and cause remanded with directions to enter judgment for the defendant in accordance with opinion of the court filed in, 106 F.2d 428.