451 U.S. 571 68 L.Ed.2d 454 101 S.Ct. 1931 451 U.S. 571 UNITED STATES, Petitioner,v.Elwood SWANK et al. No. 79-1515. Argued Dec. 9, 1980. Decided May 18, 1981. Syllabus Held: The “percentage depletion” allowance under §§ 611 and 613 of the Internal Revenue Code of 1954—whereby the owner of an economic interest in a mineral […]
