Opinions. 52-54,220-222. Commissioner of internal revenue vs. Scottish American Investment Company, Limited; [same] vs. British Assets Trust, Limited; [same] vs. Second British Assets Trust, Limited; Scottish American Investment Company, Limited, vs. commissioner of internal revenue; British Assets Trust, Limited, vs. [same]; Second British Assets Trust, Limited, vs. [same], on writs of certiorari to circuit courts of appeals for 4th and 3d circuits; Dec. 4, 1944. n. p.