Commissioner v. Scottish American Investment Co.

Supreme Court of the United States · Decided 1945-01-02

Cited by 236 later decision(s) in our corpus · see the citation network in Lexace

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Mr. Justice Murphy delivered the opinion of the Court. We are confronted here with another aspect of the problem of the judicial reviewability of Tax Court determinations. The three taxpayers involved in these cases are investment trusts organized under the laws of Great Britain, with principal offices in Edinburgh, Scotland. Each is…

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