# West v. Commissioner > United States Tax Court · March 10, 1944 · 3 T.C. 431 URL: https://www.frixlaw.com/law-library/cases/4478077 ## Case - **Full name:** Wesley W. West, , 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** March 10, 1944 - **Citations:** 3 T.C. 431; 1944 U.S. Tax Ct. LEXIS 170 - **Precedential status:** Published - **Opinion:** Dissent by Mtjisdock - **Judges:** Mtjisdock, Disney, Arnold - **Cited by:** 10 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/4478077 ## Opinion text Mtjisdock, J., dissenting: I dissent from that part of the opinion which holds that there was a lease of mineral rights including oil and gas underlying the surface lands which were sold. Both parties agree that the transaction of December 28,1938, effected a sale of the surface lands and one of the instruments executed on that date was a warranty deed conveying those surface lands. The deed, by its terms, purported to convey everything which the sellers had except a retained fractional interest in the minerals. Since the deed was sufficient to convey the surface lands, then it must have been sufficient to convey a fractional interest in the minerals. The supplemental agreement did not change the conveyance of the minerals into a lease while leaving the conveyance of the surface lands stand. The supplemental agreement had a purpose which was not inconsistent with a conveyance of the minerals. I think that the petitioners sold a fractional interest in the minerals to Humble and a capital gain resulted. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4478077. Public record. Not legal advice.