Supreme Court of United States.
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 engaged in the business of investing the funds of its security holders for the primary purpose of deriving income from investments...
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