Tax
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
323 U.S. 693·Supreme Court of the United States·1944
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
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.
[MAJORITY]
Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit granted.