Commissioner Vs. Scottish American Investment Co., Ltd.

Decided On : Dec-04-1944

Court : US Supreme Court

LAW: Section 231(b, Section 231(b, the Revenue Act, the Revenue Act, Section 19.231-1

ORG: Scottish American Investment Co., Ltd., U.S. Supreme Court, Scottish American Investment Co., Ltd., Scottish American Investment Co., Ltd., THE FOURTH CIRCUIT, Syllabus, the Tax Court, the Tax Court's, the Tax Court, the Tax Court, the Tax Court, Court, Tax Court, The Tax Court, the Board of Tax Appeals, Circuit Courts of Appeal, The Circuit Court of Appeals, the Fourth Circuit, the Tax Court's, the Circuit Court of Appeals, the Third Circuit, the Tax Court, The Tax Court, the Tax Court, The Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Circuit Courts of Appeal, The Tax Court, The Circuit Courts of Appeal, the Tax Court's, the Tax Court, the Tax Court, National Grocery Co., Wilmington Trust Co., the Tax Court, the Tax Court, the Tax Court, the Tax Court, the Tax Court's, the Tax Court, the Circuit Court of Appeals, the Fourth Circuit, the Circuit Court of Appeals, the Third Circuit, British Assets Trust, Ltd., Second British Assets Trust, Ltd., the Circuit Court of Appeals, the Fourth Circuit, Scottish American Investment Co., Ltd., British Assets Trust, Ltd., British Assets Trust, Ltd., the Circuit Court of Appeals, the Third Circuit, the Collector of Internal Revenue, the Collector of Internal Revenue, the Internal Revenue Code, the Tax Court, the Circuit Court of Appeals, The Tax Court, Treasury, Treasury, Aktiebolaget, B. W. Jones Trust, Fajardo Sugar Co.

GPE: U.S., U.S., U.S., the United States, U.S., Nos, Nos, Great Britain, Edinburgh, Scotland, the United States, the United States, the United States, United States, Edinburgh, the United States, Edinburgh, the District of Maryland, Newark, N.J., the United States, the United States, Porto Rico v.

DATE: 1944, 1944, November 16, 1944 , December 4, 1944, 1936, 1938, 52, 53, the four years, 1936, 1938, the various years, 1936, 1937, 1938, 54, 1936, 1937, 1938, 1939, 1141, 1936, 1938, 1936, 1648, 1717, 1938, 94, 1936, 1938, the year 1939

CARDINAL: 323, 323, 1, 2, 139, 419, 142, 401, 322, 693, 54, 220, 221, 222, 47, 474, three, 47, 474, two, 1, 139, 419, 142, 401, two, three, two, two, 2, 168, one, 3, 220, 221, 222, 1, 2, 49, 289, 52, 447, 530, two, 132, 914, 917, 231, 231, 103, 3, 128, 166, 45, 243, 128, 739, 132, 914, 20, 980, 45, 253

ORDINAL: first, first, Second

PRODUCT: Certiorari, 320 U. S. 467 , 320 U. S. 489

PERSON: MURPHY, Helvering, Helvering, grant certiorari, Helvering, v. Heininger, Dobson, B. W. Jones Trust, Industrielles v. Commissioner

NORP: Scottish, Scottish, American, American, American, American, American, American, American, American, American, American, c. 690