Supreme Court held that issuing a perpetual use right decree is not taxable income under the Income Tax Act.

The Supreme Court dismissed the taxpayer's claim regarding the taxability of selling a perpetual use right established via a 1945 decree. The tax office argued that sales within five years constituted taxable income, but the court found the administrative act was a quasi-restitution measure rather than a new acquisition. Consequently, the court ruled that such sales do not qualify as taxable income sources under the Income Tax Act, even if sold early. The case was remitted to the Administrative Court for a new decision based on this legal clarification.