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COMMISSIONER v. GILLETTE MOTOR CO.

No. 359.

364 U.S. 130 (1960)

80 S.Ct. 1497

4 L.Ed.2d 1617

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

Supreme Court of United States.

Decided June 27, 1960.

Attorney(s) appearing for the Case

Wayne G. Barnett argued the cause for petitioner. On the brief were Solicitor General Rankin, Assistant Attorney General Rice and Melvin L. Lebow.

Joseph A. Maun argued the cause for respondent. With him on the brief was John A. Murray.

MR. JUSTICE HARLAN delivered the opinion of the Court.

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 construction and application of § 117 (j) of the Internal Revenue Code of 1939.

In 1944, respondent...

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