MANDOLI

v.

ACHESON, SECRETARY OF STATE

Citator

Cited By

• Arrowsmith v. Commissioner of Internal Revenue, 344 U.S. 6 (U.S. 1952)
  …th the Tax Court the Court of Appeals reversed, treating the loss as “capital.” 193 F. 2d 734. This latter holding conflicts with the Third Circuit’s holding in Commissioner v. Switlik, 184 F. 2d 299. Because of this conflict, we granted certiorari. 343 U. S. 976. I. R. C., § 23 (g) treats losses from sales or exchanges of capital assets as “capital losses” and I. R. C., § 115 (c) requires that liquidation distributions be treated as exchanges. The losses here fall squarely within the definition of “capit…
• Mandoli v. Acheson, 344 U.S. 133 (U.S. 1952)
  …of Appeals should be reversed, with directions to remand the case to the District Court for the entry of an order declaring that the petitioner is a citizen of the United States. Reversed and so ordered. Certiorari was granted without opposition, 343 U. S. 976. D. C. opinion not reported. 41 Op. Atty. Gen., Op. No. 16. 90 U. S. App. D. C. 1121, 193 F. 2d 920. 15 Stat. 223, 8 U. S. C. § 800. H. R. Doc. No. 326, 59th Cong., 2d Sess., p. 23; see also 74, 79, 160 et seq. 34 Stat. 1228. Administrative p…
• Tinder v. United States, 345 U.S. 565 (U.S. 1953)
  …age, and not to thefts of intact units of mail. As this result was in direct conflict with the position taken by the Court of Appeals for the Ninth Circuit in Armstrong v. United States, 187 F. 2d 954, we granted certiorari to resolve that conflict. 343 U. S. 976. The statute in question appears in the margin.1 [*567] According to the view of the Government and that adopted by the courts below, the lesser penalty is limited to thefts from mail as opposed to thefts of mail for which the maximum punishment may…