Case Name: Commissioner of Internal Revenue v. Scottish American Investment Co., Ltd.; Commissioner of Internal Revenue v. British Assets Trust, Ltd.; and Commissioner of Internal Revenue v. Second British Assets Trust, Ltd.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1944-05-29
Citations: 322 U.S. 722
Docket Number: No. 869; No. 870; No. 871
Parties: Commissioner of Internal Revenue v. Scottish American Investment Co., Ltd.; Commissioner of Internal Revenue v. British Assets Trust, Ltd.; and Commissioner of Internal Revenue v. Second British Assets Trust, Ltd.
Judges: 
Reporter: United States Reports
Volume: 322
Pages: 722–722

Head Matter:
No. 869.
No. 870.
No. 871.
Commissioner of Internal Revenue v. Scottish American Investment Co., Ltd.; Commissioner of Internal Revenue v. British Assets Trust, Ltd.; and Commissioner of Internal Revenue v. Second British Assets Trust, Ltd.
May 29, 1944.
Solicitor Genr-eral Fahy for petitioner.
Mr. Marion N. Fisher for respondents.

Opinion:
Petition for writs of certiorari to the Circuit Court of Appeals for the Fourth Circuit granted.
Reported below: 139 F. 2d 419.