Legal Opinion

Zimmerman v. United States

District Court, D. Hawaii

Decided July 20, 1962No. Civ. No. 1652PublishedCited by 4 opinions

1Opinion of the Court

PENCE, Chief Judge.

For some years before December 7, 1941, Dr. Hans Zimmerman was a naturopathic physician practicing his profession in Honolulu. At the outbreak of the war, he was immediately interned by the United States Army, and was thereafter shipped to the mainland United States where he settled in Chicago, Illinois.

Because, while in Honolulu, Dr. Zimmerman had had disagreements with the American Medical Association concerning certain legislation and because he was “interested in preserving our profession”, as he testified, in 1943 he conceived the idea of getting certain healing…

2Cases cited5 opinions

  1. Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
  2. Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
  3. Commissioner of Internal Revenue v. McKay Products Corporation. McKay Products Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
  4. Milton Bradley Co. v. United StatesCourt of Appeals for the First Circuit · 1944
  5. Birdsboro Steel Foundry & MacHine Co. v. United StatesUnited States Court of Claims · 1933

3Cited by4 opinions

  1. Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
  2. Constantin v. CommissionerUnited States Tax Court · 1966
  3. Brown v. CommissionerUnited States Tax Court · 1989
  4. Estate of Paine v. CommissionerUnited States Tax Court · 1963

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