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United States Vs. Swank
Cites for this judgment
- US Supreme Court
- May 18, 1981
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U.S. 571 (1981) U.S. Supreme Court United States v. SwankSearch
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U.S. 571 (1981) United States v. SwankSearch
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U. S. 215 , and Paragon Jewel Coal Co. v. CommissionerSearch
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Commissioner v. SouthwestSearch
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and argues that two cases -- Parsons v. SmithSearch
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In Helvering v. BanklineSearch
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b)(4), 47 Stat. 203, this Court, in Helvering v. BanklineSearch
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test in Palmer v. BenderSearch
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Lynch v. Alworth-StephensSearch
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Helvering v. BanklineSearch
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permit an owner to recoup his capital investment in the minerals as the resources are being exhausted. Commissioner v. SouthwestSearch
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United States v. CanneltonSearch
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theory underlying the depletion allowance. In Palmer v. BenderSearch
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must be given effect if there is a reasonable basis for the interpretation given by the Commissioner. See Fulman v. UnitedSearch
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Commissioner v. SouthSearch
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of the same regulation have been expressly accepted and applied by the Court. See, e.g., Paragon Jewel Coal Co. v. CommissionerSearch
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allowance. The Service's interpretation of its own regulation is entitled to deference. See Ford Motor Credit Co. v. MilhollinSearch
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Bowles v. SeminoleSearch
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Fribourg Navigation Co. v. CommissionerSearch
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involves the application of terms expressly used in the regulation. Indeed, in National Muffler Dealers Assn. v. UnitedSearch
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whether an economic interest exists is also reasonable in light of our prior cases. In this regard, Parsons v. SmithSearch
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U. S. 215 (1959), and Paragon Jewel Coal Co. v. CommissionerSearch
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Whitmer v. CommissionerSearch
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McCall v. CommissionerSearch
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United States v. StallardSearch
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Weaver v. CommissionerSearch
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Mullins v. CommissionerSearch
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Bolling v. CommissionerSearch
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T.C. 754 (1962). See also Costantino v. CommissionerSearch
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Commissioner v. MammothSearch
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Usibelli v. CommissionerSearch
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Holbrook v. CommissionerSearch
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T.C. 415, 418-421 (1975). To be sure, there is authority to the contrary. See Winters Coal Co. v. CommissionerSearch
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Bakertown Coal Co. v. UnitedSearch
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were necessary to mine the coal, and, given this investment, a depletion allowance was justified. See Commissioner v. SouthwestSearch
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Anderson v. HelveringSearch
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U.S. Supreme Court United States v. SwankSearch
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and Paragon Jewel Coal Co. v. CommissionerSearch
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In Palmer v. BenderSearch
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the Commissioner. See Fulman v. UnitedSearch
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Paragon Jewel Coal Co. v. CommissionerSearch
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See Ford Motor Credit Co. v. MilhollinSearch
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Fribourg Navigation Co. v. CommissionerSearch
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National Muffler Dealers Assn. v. UnitedSearch
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Whitmer v. CommissionerSearch
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