A Federal judge in Baltimore declined yesterday to rule on whether former Vice President Spiro T. Agnew violated the terms of his parole by waiting three years before turning unspecific gifts over to the State Department.

U.S. District Judge Roszel C. Thomsen withheld a decision on yesterday arguments pending an appeals court decision on a motion challenging the validity of his hearing.

Both legal proceedings stem from a $1 million civil suit filed against Agnew by Sam Polur, a New York lawyer who lives in Miami. Polur claims in his suit that the value of oil company stocks he owns has decreased because of Agnew's dealing with foreign governments.

One claim in his suit was tha tAgnew violated his parole - imposed when he pleaded no contest to an income tax evasion charge in 1973 - by not turning over to the governmetn gifts he received while in public office.

A special reports on the matter was ordered by the court. The Justice Department found in the report that Agnew waited three years before turning over the unspecified gifts in 1974. The statues do not give a specific deadline for turning in presents, however, the report found. Therefore, parole revocation would be an "inappropriate" response for Agnew's actions, the report states.

However, last Friday Polur asked the Fourth Circuit Court of Appeals in Richmond to cancel yesterday's hearing, claiming that the report was "invalid" since the Justice Department did not place Agnew under oath in its investigation.

Judge Thomsen said he would not decide whether to accept the report until the Appeals Court had ruled on last Friday's motion. A spokesman for the Appeal Court said yesterday that no date had been set for a ruling.