Commissioner of Internal Revenue v. Engle et Ux.

Decided January 10, 1984. Sandra Day O'Connor delivered the opinion of the Court.

Docket 82-599 · 464 U.S. 206 (1984) · Cited 209 times

Holding

Section 613A was not intended to deny the allowance for percentage depletion on advance royalty or lease bonus income altogether; rather, 611-613A entitled taxpayers to such an allowance at some time during the productive life of the lease.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 5–4.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Herring v. Commissioner · 293 U.S. 322 (1934)
• United States v. Cartwright · 411 U.S. 546 (1973)
• United States v. Correll · 389 U.S. 299 (1967)
• National Muffler Dealers Assn., Inc. v. United States · 440 U.S. 472 (1979)
• Helvering v. Twin Bell Oil Syndicate · 293 U.S. 312 (1934)
• Albemarle Paper Co. v. Moody · 422 U.S. 405 (1975)
• Consumer Product Safety Commission v. GTE Sylvania, Inc. · 447 U.S. 102 (1980)
• Lorillard v. Pons · 434 U.S. 575 (1978)
• Southeastern Community College v. Davis · 442 U.S. 397 (1979)
• Commissioner v. South Texas Lumber Co. · 333 U.S. 496 (1948)
• North American Oil Consolidated v. Burnet · 286 U.S. 417 (1932)
• Watt v. Alaska · 451 U.S. 259 (1981)
• Bingler v. Johnson · 394 U.S. 741 (1969)
• Thor Power Tool Co. v. Commissioner · 439 U.S. 522 (1979)
• Mastro Plastics Corp. v. National Labor Relations Board · 350 U.S. 270 (1956)
• Palmer v. Bender · 287 U.S. 551 (1932)
• National Labor Relations Board v. Lion Oil Co. · 352 U.S. 282 (1957)
• Helvering v. Morgan's, Inc. · 293 U.S. 121 (1934)
• Fulman v. United States · 434 U.S. 528 (1978)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1984). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).