Zimmermann v. Wilson

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 prevent examination by the revenue officers of the taxpayers’ bank books and of their dealings with Drexel & Co. as their bankers and…