ˈoʊld kˈɑːləni tɹˈʌst kˈoʊ. vˈiː. kəmˈɪʃənɚ, tˈuːhˈʌndɹɪd sˈɛvənti nˈaɪn jˈuː.ˈɛs. sˈɛvənhˈʌndɹɪd sˈɪkstiːn nˈaɪntiːnhˈʌndɹɪd twˈɛnti nˈaɪn, wʌz ɐn ˈɪŋkʌm tˈæks kˈeɪs bᵻfˌoːɹ ðə suːpɹˈiːm kˈoːɹt ʌvðə juːnˈaɪɾᵻd stˈeɪts.
Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), was an income tax case before the Supreme Court of the United States.