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100 F.2d 1023

Docket No. 6759.

Zimmermann v. Commissioner

Third Circuit Court of Appeals

Decided Jan. 20, 1939.

Third Circuit Court of Appeals · decided 1939-01-20

2 counsel of record

Relies on United States v. Pleasants

Opinion by (per_curiam) · Decided 1939-01-20

¶1Henry S. Drinker, Jr., Frederick E. S. Morrison, and Drinker, Biddle & Reath, all of Philadelphia, Pa., for petitioner.

¶2James W. Morris, Asst. Atty. Gen., and Sewall Key and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.

¶3Before BUFFINGTON and DAVIS, Circuit Judges, and DICKINSON, District Judge.

¶4PER CURIAM.

¶5The 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.

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