# Gillette Motor Transport, Inc. v. Commissioner of Internal Revenue

> Court of Appeals for the Fifth Circuit · April 1, 1959 · 265 F.2d 648

URL: https://www.frixlaw.com/law-library/cases/9446742

## Case

- **Full name:** GILLETTE MOTOR TRANSPORT, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** April 1, 1959
- **Citations:** 265 F.2d 648; 3 A.F.T.R.2d (RIA) 1046; 1959 U.S. App. LEXIS 4133
- **Precedential status:** Published
- **Opinion:** Dissent by Hutcheson
- **Judges:** Hutcheson, Cameron, Brown
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9446742

## Opinion text

HUTCHESON, Chief Judge
(dissenting).
While I do not agree with all that is said in the Eighth Circuit opinion in the Midwest Motor Express case, 251 F.2d 405 , affirming the opinion of the Tax Court, 27 T.C. 167 , I do agree fully with the result reached therein. I disagree, therefore, with the views expressed in, and the result of, the opinion of the majority in this case, and respectfully dissent therefrom.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9446742. Public record. Not legal advice.