Commissioner of Internal Revenue v. Turney

(dissenting)-

The petition for review tests the correctness of the ruling of the Board that one-half of an oil lease bonus received by the taxpayer in connection with a lease he made as agent for the state of Texas under the Relinquishment Act1 was not taxable as income.

The Commissioner insists that it was in fact paid to and received by the taxpayer under a claim of right, and, within the rule laid down in North American Oil Consol. v. Burnet, 286 U.S. 417, 52 S.Ct. 613, 76 L.Ed. 1197, it was taxable to him as income, though in law he was not entitled to receive it and could be held…