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Commissioner of Internal Revenue v. Scottish American Inv Company


Court Documents

United States Supreme Court

323 U.S. 119

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.

NotesEdit

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).