1.Explain Gatsby's attitude toward time. 2.What similar circumstance has been revealed both to Tom and Wilson?

In The Great Gatsby, Jay Gatsby believes that one can recapture or recreate the past.  Nick concludes his story with an echo of Gatsby's belief:

So we beat on, boats against the current, borne back ceaselessly into the past.

That's what the novel's about:  Gatsby's attempt to recreate the past, his past with Daisy.  He insists verbally to Nick that one can go back, and his actions demonstrate his belief.  He idealizes his brief relationship with Daisy that occurred five years before the novel's present, and seeks to recapture those moments.  Of course, he is doomed from the beginning, since the relationship was never as he perceived it in the first place.