ZIMMERMANN v. WILSON

No. 6934.

105 F.2d 583 (1939)

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

Circuit Court of Appeals, Third Circuit.

June 19, 1939.


Attorney(s) appearing for the Case

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

James J. Morris, Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and James E. Murphy, Sp. Assts. to Atty. Gen. (J. Cullen Ganey, Jr., U. S. Atty., of Bethlehem, Pa., and Thomas J. Curtin, Asst. U. S. Atty., of Philadelphia, Pa., of counsel), for appellees.

Before MARIS, BIDDLE, and BUFFINGTON, Circuit Judges.


BIDDLE, Circuit Judge.

Appellants, John E. Zimmermann and his wife, brought a bill in equity in the District Court of the United States for the Eastern District of Pennsylvania, in May, 1935, against two Internal Revenue agents and the partners of Drexel & Company, to restrain the agents from proceeding with an investigation of the Complainants' income tax returns for the years 1929 and 1930. The agents had issued a summons requiring the other defendants to produce...

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