Case Name: 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
Court: United States Court of Appeals for the Fourth Circuit
Jurisdiction: United States
Decision Date: 1939-08-29
Citations: 106 F.2d 1004
Docket Number: No. 4472
Parties: 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.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 106
Pages: 1004–1004

Head Matter:
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.
No. 4472.
Circuit Court of Appeals, Fourth Circuit.
Aug. 29, 1939.

Opinion:
PER CURIAM,
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.