506 U.S. 546

UNITED STATES v. HILL, 506 U.S. 546 (1993)

UNITED STATES v. HILL ET UX. CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FEDERAL CIRCUIT No. 91-1421 Argued November 2, 1992 Decided January 25, 1993 Under § 57(a)(8) of the Internal Revenue Code of 1954, 26 U.S.C. § 57(a)(8) (1976 ed.), “the excess of the deduction for depletion . . . over […]

506 U.S. 546 506 U.S. 546 113 S.Ct. 941 122 L.Ed.2d 330 UNITED STATES, Petitionerv.William F. HILL et ux. No. 91-1421. Argued Nov. 2, 1992. Decided Jan. 25, 1993. Syllabus * Under § 57(a)(8) of the Internal Revenue Code of 1954, 26 U.S.C. § 57(a)(8) (1976 ed.), “the excess of the deduction for depletion . […]