# Cassatt v. Commissioner > United States Board of Tax Appeals · July 28, 1942 · 47 B.T.A. 400 URL: https://www.frixlaw.com/law-library/cases/4499113 ## Case - **Full name:** ALEXANDER J. CASSATT, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** July 28, 1942 - **Citations:** 47 B.T.A. 400; 1942 BTA LEXIS 696 - **Precedential status:** Published - **Opinion:** Concurrence by Black - **Judges:** Black, Arundell, Leech - **Cited by:** 11 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/4499113 ## Opinion text Black, concurring: I concur in the result reached, but I do not agree with that part of the majority opinion which holds that the case of Robert J. Boudreau, 45 B. T. A. 390, is distinguishable on its facts. I dissented in the Boudreau case. The essence of my dissent was that contracts which provide for future payments contingent upon indeterminable events which may never occur should not be treated as income when entered into, even though they do have a definite ascertainable fair market value. I am still of the same opinion as expressed in that dissent and, therefore, concur in the result reached by the majority opinion herein. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499113. Public record. Not legal advice.