U.S. Court of Appeals for the Third Circuit, 1939

Zimmermann v. Commissioner

U.S. Court of Appeals for the Third Circuit · Decided January 20, 1939

100 F.2d 1023; 1939 U.S. App. LEXIS 4621 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

2 later published cases cite this decision.

Estate of Buchholtz v. Commissioner (United States Tax Court 1978)
McWilliams v. Commissioner (Supreme Court of the United States 1947)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.