¶1Memorandum Opinion
¶2TRAIN, Judge: The respondent determined deficiencies in income tax for 1952 as follows:
| Docket No. | Deficiency |
| 69011 | $2,983.15 |
| 69012 | 3,067.16 |
¶3The sole issue for decision is whether sums received by the petitioners from the United States as compensation for the temporary taking by the Government during World War II of a trucking business operated by them in partnership represented ordinary income or capital gain.
¶4All of the facts have been stipulated and are hereby found as stipulated.
¶5The returns in question were timely filed with the district director of internal revenue at Helena, Montana.
¶6The decision of this case is governed by the recent decision of the Supreme Court in (June 27, 1960), reversing (C.A. 5, 1959), which had reversed .
¶7Decisions will be entered for the respondent.