Commissioner Vs. Engle

Decided On : Jan-10-1984

Court : US Supreme Court

LAW: the Tax Reduction Act, Section 613A, Section 613A, section 611, section 613, the Tax Reduction Act, section 611, Section 613A, Section 613A, the Tax Reduction Act, the Revenue Act, the Tax Reduction Act, the Tax Reduction Act

PERSON: v. Engle - 464, v. Engle, J., BLACKMUN, J., MARSHALL, Palmer v. Bender, Douglas, Helvering v., Pub, Fred Engle, Engles, A. A. Sugg, Suggs, Suggs, Suggs, Suggs, Suggs, Suggs, Frankfurter, Watt, Cong, Cong, Cong, Herring v. Commissioner, Douglas, aware, Rul, Bull, T.C., Correll, n. 8, Suggs, Farmar, al. v., Baker, 8 H. Williams & C. Meyers, XII-1 Cum, Bull, XIV-1 Cum, Bull, Cong, Hollings, Ribicoff, Cranston, Landis, Glass, Reg, Reg, Bravenec, Engle, Glass, Farmar, Cong, Rhodes, Curtis, Bartlett, Dole, Pickle, Cotter, Hollings, T.C. 979, 1057, Cong, de la Garza, 3 H. Williams, K. Arrow, Bentsen, Cong, Cong, Dole, Dole, Wilbur Mills, Cong, Al Ullman, Davis, BRENNAN, MARSHALL, Bingler, Johnson, Fulman, Ante, Ockham, Cong, Hollings, Bentsen, Bentsen, Herring, Cong, Ullman, Ante, Fay, Pub, Landis, Ante, Dole, Cong, Bartlett, Curtis, Bartlett, Rhodes

DATE: 1984, 1984, October 11, 1983, January 10, 1984, 1975, 1975, 1975, that year, 1975, 1975, annual, 1976, that year, daily, 1975, years, 1017, 1975, 1934, 1933, pre-1975, 1944, 1934, 1975, 1970, 1975, 94-12, 1975, 1975, 1975, that year, 1975, 1975, 1981, 1982, 1975, annual, 1975, 1979, 1976, that year, daily, 1017, 1982, year, the taxable year, 1021, 1025, 1983, 1975, 1975, 1975, a half century ago, the taxable year, the taxable year, the calendar year, the taxable year, the year, pre-1975, the year, years, those subsequent years, 1957, 1981, 1975, 1975, years, years, 1975, H.R. 2166, 1975, 1975, 1975, H.R. 2166, 7813, H.R. 2166, H.R. 2166, 67-68, 1975, H.R. 17488, 1974, H.R. 17488, 1974, 1024, H.R. 2166, H.R. 17488, H.R. 17488, 1975, H.R. 17488, H.R. 2166, 1934, 1975, 1934, 1975, 1979, 1967, 411 U. S. 546, 1973, the past 50 years, 1944, 1978, 1975, 1956, 1975, pre-1975, years, later tax years, the year, 1932, 1983, year, 1913, 1918, 1067-1068, 16 (1926, 1952, annual, a taxable year, 1983, 1926, 16, the taxable year, G.C.M. 11384, 1933, G.C.M. 14448, 98 (1935, 1975, 7244-7248, 7267, 1040, 1042-1048, 1976, the taxable year, the number of days, the taxable year, 24279, 1977, 24287, year, the year, 24281, 1982, 1975, 1983, 1975, 1975, 7807, 8128, 8944, 4610, 8865, 1961, 1975, 1981, 1971, H.R. 2166, 1975, H.R. 2166, 1975, 1975, 8128, 93d, 1979, H.R. 17488, H.R. 17488, 30-32, 1980, 11 (1979, 1934, 1983, 1975, 22, today, 1969, 1948, 11 (1979, 1978, today, 1934, daily, the taxable year, Taxable year, fiscal year, fiscal year, daily, one year, more subsequent years, 1975, H.R. 2166, 4651-4652, 1975, H.R. 2166, 5-year, 7238-7239, daily, 7304-7305, 7807-7808, 7813, 1975, 1982, 68, 1975, 1975, 1980, 1980, 1984, December 31, 1974, 67-68, 1975, 1979, 411 U. S. 546, 1973, today, one year, other years, 1981, years, 1975, 94-12, 1040,, 1061, 1976, 7813, 8133, 8878-8879, 1975, 8124, 4606, 8944, year, the year, the year

ORG: U.S. Supreme Court, U.S. 206, THE UNITED STATES COURT OF APPEALS , Syllabus, the Internal Revenue Code, The Tax Court, the Court of Appeals, the Court of Claims, § 613A, Nation, Congress, Congress, Congress, Court, Page 464 U. S. 208 , Court, BURGER, C.J., POWELL, REHNQUIST, BRENNAN, WHITE, Court, the Internal Revenue Code (, Congress, Nation, Congress, Congress, Nation, the Commissioner of Internal Revenue, Court, Page 464 U. S. 211 , Bell Oil Syndicate, Nation, Nation, Congress, Congress, Engles, Engles, Engles, The Tax Court, Page 464 U. S. 213 , the Court of Appeals, the Seventh Circuit, Congress, The Court of Appeals, Philip D. Farmar, Irion, Page 464 U. S. 214, the Court of Claims, The Court of Claims, Congress, the Court of Appeals, the Seventh Circuit, the Court of Claims, U.S. 1102, Congress, Page 464 U. S. 215 , Congress, Congress, Page 464 U. S. 217 , Congress, Congress, NLRB, Lion Oil Co., Congress, Page 464 U. S. 218 , Nation, Nation, Congress, Congress, Congress, Page 464 U. S. 220 , Congress, Ways and Means Committee Report, House, Senate, Congress, the Conference Committee, Senate, Senate, the Conference Committee's, Senate, the Conference Report, Senate, Senate, the Conference Committee, Page 464 U. S. 222 , Congress, Congress, House, The House Ways and Means Committee Report, Congress, Congress, the House Ways and Means Committee, Congress, the House Ways and Means Committee, Senate, House, Congress, Morgan's, Inc., Congress, Page 464 U. S. 224 , Congress, Congress, Congress, National Muffler Dealers Assn., Inc., United Page 464 U. S. 225 States, Congress, Albemarle Paper Co., Moody, , Congress, Mastro Plastics Corp., NLRB, Congress, Nation, Congress, Nation, CFR, Engles, the Court of Appeals Page 464 U. S. 228 , the Seventh Circuit, the Court of Claims in No, the Court of Claims, Congress, Congress, CFR, Bonus, Congress, Congress, Congress, the Tax Court, Fed, CFR §, Fed, CFR, House, Senate, Congress, Nation, Congress, Congress, Shamrock Oil & Gas Corp., the Subcommittee on Energy of the Senate Committee on Finance, Congress, the Ways and Means Committee, Congress Legislative Record, the Committee on Ways and Means, Committee, Congress, Committee, Committee, Senate, Senate, Congress, Southeastern Community College, Bell Oil Syndicate, Court, Congress, CFR, Congress, Court, Court, Court, South Texas Lumber Co., Thor Power Tool Co., Court, Court, Court, Court, Court, Court, Court, Court, Page 464 U. S. 230 , Court, Court, Court, Court, Court, § 613A. Contrary, Court, Houses of Congress, House, Senate, the Senate Finance Committee, Senate, Senate, The Conference Committee, Congress, Senate, Congress, Court, Senate, Court, the Seventh Circuit, Senate, Court, the Conference Committee, Congress, Court, Congress, Court, Page 464 U. S. 233 , Congress, Congress, Court, Court, Congress, Court, Congress, Court, Court, Court, Court, Page 464 U. S. 235 , Congress, Congress, Senate, House, Court, Court, Court, National Muffler Dealers Assn., Inc., Court, Court, the Internal Revenue Code, Court, Page 464 U. S. 237 , Court, Court, the Tax Court's, Congress, Houses, Congress, Congress, Court, Congress, Representative Rhodes, Court, Court, Court, Court, Congress, Congress, Court, Court

CARDINAL: 464, 82, 464, 613A, 611, 613, 82, 82, 611, 613A, 613A, four, 613A, 82, 677, 594, 82, 231, 642, 689, 26, two, 1, 2, 3, 5, 6, 293, only one, 89, 26, 47, 613A, 5, 26, 8, 9, two, one, 76, 613A, 10, 677, 594, 600, 613A, 601, 231, 642, 689, 649, 689, 656-657, 689, 459, 613A, 613A, 26, 26, 613A, 613A(c)(1, 10, 613A, 12, 18, 613A, 613A, 613A, 82, 5, 82, 7-16, 613A, 13, 14, 613A, 15, 16, 17, 613A, 94-19, 121, 4651-4652, 613A, 18, two, 94, 93d, 2d, 93-1502, 46, 613A, 231, 654, 689, 121, 4651-4652, 19, 20, 613A, four, 611, 270, 81, 139, 26, 22, 613A, 76, 926, 23, 26, 389, 26, 1.461-1, 82, 82, 82, 1, 38, 172, 40, 44, 2, 7, 267, 2, 26, 612, 26, 1.611, 3, 26, 613, 4, 5, 656-657, 6, 44, 2, 121, 7239-7244, 64, 8, 26, 9, 613A, 26, 5, 10, 76, 42, 12, 26, 1.613A-7(f)(1, 42, 26, 13, 57, 230, 233, 23, 204, 211, 35, 97, 120, 14, 13, 15, 121, 2,000, 16, as many as 98, 17, 35, 121, 134-143, 18, one, 121, 7277, 2, 121, 19, 25, 2d, 359, 37, 18, 360, 20, 21, 22, 26, 26, 1.1613-2(c)(5, 35, 120, 23, 57, 233, 35, 122, 24, 394, 613A, 26, 613A, 613A, 613A, 613A(c, 613A, 613A(c, 613A(c, 6, 13, 2/1, One, 613A, 613A, 613A, 121, two-thirds, 94, 68, one, 613A, 94, 67, 82, 613A(c, 677, 594, 600, 94, 613A, 613A(c, 2/2, 613A, 613A, 2/3, 613A, 613A, 613A(c)(5, 2/4, 613A(c)(9, 94, 613A, 613A, 121, 613A, 613A, 2/5, 613A, 613A, 613A, 2/6, 2/1, 82, 613A(d)(1, 76, 915, 945, one, 2/2, 89, 26, 613A, 64, 126, 2/3, 15, 121, 613A, 613A, 2/4, 2/5, 613A, 2/6, 12, 225, two

GPE: U.S., the United States', U.S., Wyoming, Irion County, Tex., §, §, pp, pp, Alaska, Cong., pp, United States, United States, United States, United States, U.S., United States, Calif., pp, Cong., United States, H.R., H.R.Conf, United States, United States, Calif.

ORDINAL: third, third, 94th, 94th, 94th, 94th, 94th, 95th, 95th, 94th, first, first

MONEY: 7,600, 7,600, 7,600, 24

PERCENT: 22%, 293 U. S. 322 , 287 U. S. 551 , 22%, as royalties 20%, 20%, 22 percent, 293 U. S. 121 , 293 U. S. 322 , 50 percent, as much as 85 percent, 22%, 15%, 447 U. S. 102, 442 U. S. 397 , 293 U. S. 322 , 50 percent, 65 percent, 22 to 15 percent, 22 percent, 22 percent, 15 percent, 32-percent, 65 percent, 65-percent, 65-percent, 65-percent, 65-percent

NORP: §, §§, Arab, §, §, d., §, American, d., d., d., §, §§, §, § 613A(d)(1, § 613A(d)(1, d., § 613A(d)(1

QUANTITY: 46,515 acres, 2,000 barrels, 12,000,000 cubic feet, 793-795, 2,000-barrel, 2,000 barrels, 3,000 barrels, 3,000 barrels, an additional 18,000,000 cubic feet, 2,000 barrels, 12,000,000 cubic feet, 2,000 to 1,000 barrels, 2,000 barrels, 2,000 barrels, 1,000 barrels, 1,000-barrel

PRODUCT: Farmars, Farmars, Farmars, Farmars, Farmars, Farmars, Farmars

WORK_OF_ART: Limitatio[n] on percentage depletion in, Cartwright, Cartwright, Reply Brief for, The Nature of Depletable Income, T.C. 949 (1981, the Conference Report's, H.R.Conf, Cartwright