Commissioner of Internal Revenue v. Scottish American Inv Company
(Redirected from 323 U.S. 119)
United States Supreme Court
Commissioner of Internal Revenue v. Scottish American Inv Company
Argued: Nov. 16, 1944. --- Decided: Dec 4, 1944
Mr. J. Louis Monarch, of Washington, D.C., for Commissioner of Internal Revenue.
Mr. Marion N. Fisher, of New York City, for the taxpayers, Scottish American Investment Co., Ltd., and others.
Mr. Justice MURPHY delivered the opinion of the Court.
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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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