Case: 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
Abbreviation: Scottish American Investment Co. v. Commissioner
Decision Date: 1944-10-09
Docket Number: No. 220; No. 221; No. 222
Citation: 323 U.S. 693
Volume: 323
Reporter: United States Reports
Court: Supreme Court of the United States
Jurisdiction: United States
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: 
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.