DANT & RUSSELL, INC.
v.
BOARD OF SUPERVISORS OF THE COUNTY OF LOS ANGELES ET AL.
DANT & RUSSELL, INC.
BOARD OF SUPERVISORS OF THE COUNTY OF LOS ANGELES ET AL.
320 U.S. 735
Supreme Court of the United States (1943)
Caution
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Iglesias v. The United States, 848 F.2d 362 (2d Cir. 1988)…ble under § 861, the court is in agreement with apparently the only other circuit court decision concerning the taxability of prejudgment interest received by a nonresident alien. Commissioner v. Raphael, 133 F. 2d 442, 445 (9th Cir.), cert. denied, 320 U.S. 735, 64 S.Ct. 34, 88 L.Ed. 435 (1943) (emphasizing that the term “interest” should be given its common meaning of “compensation for the use or forebearance of money.”) Plaintiff maintains, however, that the prejudgment interest paid by Citibank does no…