Citation Codes Equivalent Citations citation codes Docket Number No. L-224. Attorney(S) Allen G. Gartner, of Washington, D.C., for plaintiff. Charles B. Rugg, Asst. Atty. Gen. (Fred K. Dyan, of Washington, D.C., on the brief), for the United States. Judges Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. PER CURIAM Acts Internal Revenue Code — Income Taxes — Normal Taxes And Surtaxes — Tax Based On Income From Sources Within Or Without The United States — Nonresident Aliens And Foreign Corporations — Nonresident Alien Individuals — Gross Income See more information ... Smart Summary Please sign up to generate summary. WOMEN'S UNIVERSITY CLUB v. UNITED STATES. PER CURIAM. This case is controlled by the decisions of this court in William M. Abbott v. United States, 66 Ct. Cl. 603; John Fisler v. United States, 66 Ct. Cl. 220; Faculty Club of the University of California v. United States, 65 Ct. Cl. 754.