COMMISSIONER v. ENGLE

No. 82-599.

464 U.S. 206 (1984)

COMMISSIONER OF INTERNAL REVENUE v. ENGLE ET UX.

Supreme Court of United States.

Decided January 10, 1984


Attorney(s) appearing for the Case

Carter G. Phillips argued the cause for petitioner in No. 82-599 and for the United States in No. 82-774. On the briefs were Solicitor General Lee, Assistant Attorney General Archer, Stuart A. Smith, and Jonathan S. Cohen.

Marvin K. Collie argued the cause for petitioners in No. 82-774. With him on the brief were William M. Linden and James A. Carter.

Thomas J. Donnelly argued the cause for respondents in No. 82-599. With him on the brief was Michael J. Conlan.


JUSTICE O'CONNOR delivered the opinion of the Court.

These consolidated cases present the question whether §§ 611-613A of the Internal Revenue Code (Code), 26 U. S. C. §§ 611-613A, entitle taxpayers to an allowance for percentage depletion on lease bonus or advance royalty income received from lessees of their oil and gas mineral interests.

I

A

Ever since enacting the earliest income tax laws, Congress has subsidized...

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