Legal Opinion
Commissioner v. Gillette Motor Transport, Inc.
Supreme Court of the United States
Decided June 27, 1960No. 359PublishedCited by 249 opinions
1Opinion of the CourtJustice Harlan
The question in this case is whether a sum received by respondent from the United States as compensation for the temporary taking by the Government of its business facilities during World War II represented ordinary income or a capital gain. The issue involves the con struction and application of § 117 (j) of the Internal Revenue Code of 1939.
In 1944, respondent was a common carrier of commodities by motor vehicle. On August 4, 1944, respondent’s drivers struck, and it completely ceased to operate. Shortly thereafter, because of the need for respondent’s facilities in the transportation of…
2Cases cited10 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Hort v. CommissionerSupreme Court of the United States · 1941
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by249 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Malat v. RiddellSupreme Court of the United States · 1966
- Arkansas Best Corp. v. CommissionerSupreme Court of the United States · 1988
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
244 more not listed; retrieve them via the Exa API.