Case Name: Scottish American Investment Co., Ltd. v. Commissioner of Internal Revenue; British Assets Trust, Ltd. v. Commissioner of Internal Revenue; and Second British Assets Trust, Ltd. v. Commissioner of Internal Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1944-10-09
Citations: 323 U.S. 693
Docket Number: No. 220; No. 221; No. 222
Parties: Scottish American Investment Co., Ltd. v. Commissioner of Internal Revenue; British Assets Trust, Ltd. v. Commissioner of Internal Revenue; and Second British Assets Trust, Ltd. v. Commissioner of Internal Revenue.
Judges: 
Reporter: United States Reports
Volume: 323
Pages: 693–693

Head Matter:
No. 220.
No. 221.
No. 222.
Scottish American Investment Co., Ltd. v. Commissioner of Internal Revenue; British Assets Trust, Ltd. v. Commissioner of Internal Revenue; and Second British Assets Trust, Ltd. v. Commissioner of Internal Revenue.
October 9, 1944.
Mr. Marion N. Fisher for petitioners.
Solicitor General Fahy, Assistant
Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key, J. Louis Monarch, and Miss Helen Goodner for respondent.

Opinion:
Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit granted.