Calvert Magruder
How Judge Magruder rules, drawn from 28 signed orders. Every observation links to the order it came from.
Judge Magruder no longer hears cases. This profile is preserved as a historical record of how they ruled here.
About Judge Magruder
Calvert Magruder was a judge of the United States Court of Appeals for the First Circuit. Appointed by President Franklin D. Roosevelt, Judge Magruder received a commission on June 3, 1939. Judge Magruder assumed senior status on June 12, 1959 and served until death on May 22, 1968.
How Judge Magruder decides
Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.
What persuades
For gift tax on an amendable trust, values a completed gift by the beneficiary's protected interest instead of treating the entire corpus as transferred when other interests remain revocable.
“The Tax Court was in error, we think, in ruling that upon the execution of the amendment of December 11, 1937, petitioner made a taxable gift of the whole corpus of the trust, valued then at $518,089.76.”
Procedural preferences
Requires a habeas petitioner to present a federal constitutional claim to the state courts through an available procedure before seeking federal review.
“But it is clear that petitioner should do that before calling upon a federal court to exercise the delicate jurisdiction of interfering with state processes.”
Cautions
Distinguishes interest accruing on a federal judgment from prejudgment interest claimed as damages; the postjudgment statute did not decide the latter question.
“But 28 U.S.C. § 1961 has no bearing on the problem whether pre-judgment interest is allowable as an item of damages on a particular claim, to be included in the total amount of the money judgment.”
Signed rulings
A grounded sample of orders signed by this judge, with the verbatim dispositive language.
“We are unable to accept altogether either the taxpayer’s argument or the conclusion of the Tax Court. ... The decision of the Tax 'Court is vacated, and the case is remanded to that court for further proceedings not inconsistent with this opinion.”
“The decision of the Tax Court entered March 5, 1951, determining a deficiency herein, is vacated, and the case is remanded to the Tax Court for further proceedings not inconsistent with this opinion.”
“The judgment of the District Court is modified by striking out the interpolated items of interest, and as so modified is affirmed; the appellant recovers costs on appeal.”
“The judgment of the District Court is vacated and the case is remanded to the District Court for further proceedings not inconsistent with this opinion; the appellant recovers costs on appeal.”
“We think the Tax Court erred in this determination in so far as it was based upon a holding that the interests in income given to Louise Hunt McMurtry in 1942 by petitioner’s transfers to Louise Trust No. 1 and Louise Trust No. 2 constituted taxable gifts to her. ... we think that petitioner cannot now question the Tax Court’s adoption of the Commissioner’s valuation of Mabel’s support rights.”
“A judgment will be entered affirming the decision of the Tax Court.”
“A judgment will be entered affirming the judgment of the Supreme Court of Puerto Rico.”
“A judgment will be entered affirming the order of the District Court.”
“A judgment will be entered affirming the judgment of the District Court.”
A historical record
Judge Magruder no longer hears cases. This profile stays available as a record of how they ruled here. If you're preparing for a matter, start from the court's current bench.