# Thompson v. Commissioner > United States Board of Tax Appeals · January 19, 1928 · 10 B.T.A. 25 URL: https://www.frixlaw.com/law-library/cases/4487712 ## Case - **Full name:** MELVILLE G. THOMPSON, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 19, 1928 - **Citations:** 10 B.T.A. 25; 1928 BTA LEXIS 4219 - **Precedential status:** Published - **Opinion:** Dissent by Steerin - **Judges:** Steerin, Green, Milliken - **Cited by:** 9 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/4487712 ## Opinion text Steerin', dissenting: It seems to me that the result of the above opinion is correct if it can rest upon the broad ground that depletion based upon discovery value was intended to be given only to the discoverer, but that it is wrong if it is necessary to the decision to hold that the word “ purchase ” includes acquisition by gift. It seems clear to me that it does not. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4487712. Public record. Not legal advice.