# Black River Sand Corp. v. Commissioner > United States Board of Tax Appeals · December 12, 1929 · 18 B.T.A. 490 URL: https://www.frixlaw.com/law-library/cases/4490067 ## Case - **Full name:** BLACK RIVER SAND CORPORATION, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** December 12, 1929 - **Citations:** 18 B.T.A. 490; 1929 BTA LEXIS 2031 - **Precedential status:** Published - **Opinion:** Dissent - **Judges:** Hagen, Black, Morris, Smith, Agree - **Cited by:** 0 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/4490067 ## Opinion text Van Foss an, dissenting: I dissent on the allowance of the deduction under the covenant to refrain from competition. The contract did not provide for any payment for keeping the covenant, nor was the $6,000 payment divisible, as permitted by the opinion. Smith, Steen hagen, and Black: agree with the above dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4490067. Public record. Not legal advice.