Citation Codes Equivalent Citations citation codes Docket Number No. 742. Attorney(S) Solicitor General Griswold, Assistant Attorney General Wilson, Beatrice Rosenberg, Mervyn Hamburg for the United Jack McManus for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. UNITED STATES v. SIMON 301 F. Supp. 859, vacated and remanded. PER CURIAM. The judgment is vacated and the case is remanded to the United States District Court for the Western District of Wisconsin with instructions to reinstate count 1 of the indictment, charging a violation of 26 U.S.C. § 4742 (a).