# Leydig v. Commissioner > United States Board of Tax Appeals · January 29, 1929 · 15 B.T.A. 124 URL: https://www.frixlaw.com/law-library/cases/4489097 ## Case - **Full name:** J. v. LEYDIG, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** January 29, 1929 - **Citations:** 15 B.T.A. 124; 1929 BTA LEXIS 2919 - **Precedential status:** Published - **Opinion:** Dissent by Murdock - **Judges:** Sternhagen, Siefkin, Murdock - **Cited by:** 8 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/4489097 ## Opinion text Murdock, dissenting: I dissent from a part of the foregoing opinion for the reason that in my judgment the husband in this case can only be said at most to have assigned the future income from his leases. This does not relieve him from tax upon such income when derived from the leases. Sternhagen agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4489097. Public record. Not legal advice.