Case Name: John E. ZIMMERMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1939-01-20
Citations: 100 F.2d 1023
Docket Number: No. 6759
Parties: John E. ZIMMERMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 100
Pages: 1023–1023

Head Matter:
John E. ZIMMERMANN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 6759.
Circuit Court of Appeals, Third Circuit.
Jan. 20, 1939.
Henry S. Drinker, Jr., Frederick E. S. Morrison, and Drinker, Biddle & Reath, all of Philadelphia, Pa., for petitioner.
James W. Morris, Asst. Atty. Gen., and Sewall Key and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.
Before BUFFINGTON and DAVIS, Circuit Judges, and DICKINSON, District Judge.

Opinion:
PER CURIAM.
The order of redetermination of the Board of Tax Appeals is hereby set aside on the authority of the case of United States, Petitioner, v. Frederick Pleasants, 59 S.Ct. 281, 83 L.Ed. _, decided January 3, 1939, and the cause is remanded to the Board of Tax Appeals to redetermine the tax in accordance with the opinion of the Supreme Court in the Pleasants Case.