Old Colony Trust Co. v. Commissioner
{'<entity_0>': 'Old Colony Trust Co. v. Commissioner', '<entity_1>': 'Supreme Court of the United States'}
[['Old Colony Trust Co. v. Commissioner', 'court', 'Supreme Court of the United States']]
<entity_0>, 279 U.S. 716 (1929), was an income tax case before the <entity_1>.
['legal case', 'United States Supreme Court decision']