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SCOTTISH AMERICAN INVESTMENT CO., LTD. v. COMMISSIONER

Docket Nos. 14289, 14290, 14291.

12 T.C. 49 (1949)

THE SCOTTISH AMERICAN INVESTMENT CO., LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BRITISH ASSETS TRUST, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SECOND BRITISH ASSETS TRUST, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 27, 1949.

Attorney(s) appearing for the Case

Marion N. Fisher, Esq., D. Nelson Adams, Esq., and F. Roberts Blair, Esq., for the petitioners.

Jonas M. Smith, Esq., for the respondent.

In these consolidated proceedings, petitioners challenge respondent's determination of deficiencies in income tax for the years 1942 and 1943, as follows:

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                                    |      Docket No.     |   Docket No.   |   Docket No.
                                    |   14289. Scottish   | 14290. British | 14291. Second
               Year             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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