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GILLETTE MOTOR TRANSPORT, INC. v. C. I. R.

No. 17280.

265 F.2d 648 (1959)

GILLETTE MOTOR TRANSPORT, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

April 1, 1959.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn., J. W. Bullion, Dallas, Tex. (Bundlie, Kelley & Maun, St. Paul, Minn., Thompson, Knight, Wright & Simmons, Dallas, Tex., on the brief), for petitioner.

Davis Morton, Jr., Melva M. Graney, Lee A. Jackson, Attys., Dept. of Justice, Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Charles Owen Johnson, Special Atty., Arch M. Cantrall, Chief Counsel, Int. Rev. Serv., Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and CAMERON and BROWN, Circuit Judges.

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...

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