NATHANSON

v.

UNITED STATES

Citator

Cited By

• De Castro v. Bd. of Comm'rs of San Juan, 322 U.S. 451 (U.S. 1944)
  …e conclusion that “the tenure of office of the City Manager ... is that of four years, provided that during the same he observe good behavior.” On appeal from this judgment the Circuit Court of Appeals affirmed, 136 F. 2d 419. We granted certiorari, 321 U. S. 757, for the reason already stated and because some observations in the opinion of the Circuit Court of Appeals have raised serious questions with respect to the appropriate rule governing decision of cases involving local laws, brought from the insular…
• Wis. GAS & Elec. Co. v. United States, 322 U.S. 526 (U.S. 1944)
  …4, 48 Stat. 680, 688. It therefore gave judgment for the company. 46 F. Supp. 929. The Circuit Court of Appeals disagreed on this question and, holding the deficiency correctly determined, reversed the judgment. 138 F. 2d 597. We granted certiorari, 321 U. S. 757, because of the claimed conflict with the Penney case and the importance of the question in the administration of the revenue laws. Petitioner’s claim for a refund rests on the assertion it was entitled to deduct the Privilege Dividend Tax payments…