# Boudreau v. Commissioner > United States Board of Tax Appeals · October 21, 1941 · 45 B.T.A. 390 URL: https://www.frixlaw.com/law-library/cases/4498764 ## Case - **Full name:** ROBERT J. BOUDREAU AND RUTH E. BOUDREAU, HUSBAND AND WIFE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 21, 1941 - **Citations:** 45 B.T.A. 390; 1941 BTA LEXIS 1126 - **Precedential status:** Published - **Opinion:** Concurrence by Turner - **Judges:** Agree, Black, Tyson, Aeundelu, Turner, Murdock - **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/4498764 ## Opinion text Turner, concurring: In my opinion the conclusion reached in the instant case can not be reconciled with the decision of certain of the issues in the Willis R. Dearing, Rocky Mountain Development Co., Kay Kimbell, and Edwards Drilling Co. cases. I desire to note my concurrence, however, because of my belief that the conclusion here reached is the only possible conclusion under sections 115 (c), 112 (a), and 111 of the statute. The cases mentioned are in my opinion in direct conflict with the plain language of sections 111 and 112 (a) and should be overruled. In all of those cases the fair market values of the oil payment contracts were either agreed to or were determinable as a fact, and I can not believe that Burnet v. Logan, 283 U. S. 404 , stands for the proposition that as a matter of law an interest in an ore body can have no fair market value in cases where such fair market value can be or has been established as a fact. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498764. Public record. Not legal advice.