Legal Opinion
Gillette Motor Transport, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 1, 1959No. 17280_1PublishedCited by 4 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
This case presents the same question dealt with by the 8th Circuit in Midwest Motor Express v. Commissioner, 27 T.C. 167; 8 Cir., 1958, 251 F.2d 405, certiorari denied 358 U.S. 875, 79 S.Ct. 116, 3 L.Ed.2d 105. The problem is whether the amount received as a Fifth Amendment award of just compensation was from involuntary conversion of property under Section 117 (j) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 117(j). The facts, stipulated there and here, are substantially the same, but with great deference to that *650distinguished Court, we reach the opposite…
2Cases cited12 opinions
- Youngstown Sheet & Tube Co. v. SawyerSupreme Court of the United States · 1952
- United States v. General Motors Corp.Supreme Court of the United States · 1945
- Kimball Laundry Co. v. United StatesSupreme Court of the United States · 1949
- United States v. Petty Motor Co.Supreme Court of the United States · 1946
- United States v. DowSupreme Court of the United States · 1958
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3Cited by4 opinions
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Dear Publication & Radio, Inc., a New Jersey Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Gillette Motor Transport, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Petersen v. CommissionerUnited States Tax Court · 1962