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ZIMMERMANN v. WILSON

No. 5951.

81 F.2d 847 (1936)

ZIMMERMANN et al. v. WILSON, Internal Revenue Agent, et al.

Circuit Court of Appeals, Third Circuit.

February 11, 1936.

Attorney(s) appearing for the Case

Henry S. Drinker, of Philadelphia, Pa., for appellants.

Davis, Polk, Wardwell, Gardiner & Reed, of New York City (Montgomery B. Angell, of New York City, of counsel), for appellees Drexel & Co. and others.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, M. H. Eustace, and James E. Murphy, Sp. Assts. to the Atty. Gen., and Charles D. McAvoy, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., for appellees Wilson and Wrigley.

Before BUFFINGTON and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In the court below the taxpayers, John E. Zimmermann and his wife, Sarah A. F. Zimmermann, filed a bill in equity, as a case arising under the Revenue Act of 1928, c. 852, 45 Stat. 791, against G. J. Wilson, Internal Revenue Agent in Charge, Internal Revenue Service, Philadelphia, Pa., Edmund J. Wrigley, Special Agent, the partnership of Drexel & Co., and the individual partners thereof. The bill prayed the grant of an injunction to...

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