Scottish American Investment Co., Ltd. Nos. 52-54 and 220-222, in Supreme Court of United States, Oct. term, 1944, commissioner of internal revenue v. Scottish American Investment Company, Limited; [same] v. British Assets Trust, Limited; [same] v. Second British Assets Trust, Limited; Scottish American Investment Company, Limited, v. commissioner of internal revenue; British Assets Trust, Limited, v. [same]; Second British Assets Trust, Limited, v. [same], on writs of certiorari to circuit courts of appeals for 4th and 3d circuits; brief for commissioner of internal revenue.