Depletion allowance

“ It is true, as stated by respondent, that the regulations under the 1921 Act provided that the 'net income * * * from the property' should be computed for purpose of the depletion allowance without regard to development expenditures. ”

“ It is true that under article 215 of Treasury Regulations 62 the lessor of an oil or gas well is entitled to a depletion allowance upon the bonus and royalties received from the lessee. See Murphy Oil Company v. Burnet, supra. But there is nothing in the statute or regulations which confines depletion allowances to those who are technically lessors. The concluding sentence of the section that 'In the case of leases the deductions allowed by this paragraph shall be equitably apportioned between the lessor and the lessee' presupposes that the deductions may be allowed in other cases. ”

“ The function of the allowance for depletion as a means of securing to the taxpayer a credit against gross income for so much of his capital investment as is restored from the income does not differ from that for depreciation or obsolescence when allowed as a deduction. ”

“ A bonus is not a receipt from a sale of a capital asset and may not be returned as such; it is income in the year received; if any depletion is to be allowed against the receipt, the allowance must be claimed for the year of receipt; it cannot be allowed in any later year; [11] if the taxpayer computes depletion upon the basis of cost or March 1, 1913 value he may deduct depletion from a bonus payment, irrespective of the sinking of a well or the production of any oil or gas ”

“ As in the earlier of these cases the assignor was entitled to deduct depletion from income he received from his interest in the oil, so in the later one the assignee was not entitled to deduct from income received from its share an allowance for depletion attributable to the assignor's interest. The owner of an interest in the deposit is entitled to deduct for depletion of the part producing his income but may not deduct for depletion of a share belonging to another. ”

“ I cannot agree with the Court's decision that a lessee of mineral lands, whose total investment may consist merely of a promise to pay a small royalty for minerals produced, is entitled to the full allowance for depletion and that no share of this allowance is to be apportioned to a mining company with substantial investment in digging and maintaining a particular coal mine. ”

“ Relief given to a wife or child, is to be considered as given to the person liable to maintain such wife or child. Relief may be declared to be a loan, and be recoverable accordingly, and when given to a person entitled to any pension or other allowance, the guardians may require the next payment thereof to be made to them for indemnity of the union, and are then to repay the surplus to the person entitled thereto. ”

“ Of course the object of the allowance in sickness is to provide a substitute for the weekly wage lost in consequence of being unable to work, and the object of the weekly payment after attaining a certain age, when the member will probably be too infirm to be able to earn a living by the exercise of his calling or occupation, is to provide him with the necessaries of life, and so enable him to be independent of poor relief. ”

“ Neither maintenance nor benefits under the Unemployment Insurance Acts should be limited to any period of time, but should continue as long as no suitable work was available. In the case of under-employment resulting from short-time, the maintenance allowance should be of such an amount as, when added to the actual earnings, would yield a sum equal to the amount of maintenance which the worker would receive if he were totally unemployed. ”

“ It will not be pretended by any one, that the advance made to him was a portion of his yearly pay, yet the statute declares that the yearly pay shall be 'all the pay, compensation, and allowance that shall be received by any such officer or other person, under any circumstances whatsoever, except for travelling expenses, for which ten cents per mile may be allowed.'
Surely the phrase, 'under any circumstances whatsoever,' is broad enough to comprehend any casualty to which any person may be exposed. ”

“ It may easily be believed how a small weekly contribution will often save a destitute man or woman, or a poor family, from that utter destitution which would result from the inability to pay rent even for a single room; while in cases of sickness, the regular allowance even of a very trifling sum will enable many a poor sufferer to tide over a period of pain and weakness, during which earnings, already small, are either reduced or cease altogether. ”

“ Yet there are other cases of loss, from various causes, which may be very uncertain in amount, for which no fixed and inflexible rate of allowance can be prescribed, and which must, therefore, in each instance, be left to be regulated by the general provisions for assessing duties, and the general principles applicable to them, as before explained. ”

“ The allowance is now reduced to 70 cents per week for adults, and proportionally for children; and in the cases in which the poor of this class have become an integral part of the population of towns, and in which, from week to week, through protracted sickness, or from any cause, they are for the year supported by public bounty, the expense for them is sometimes greater than this allowance. ”

“ No officer in any branch of the public service, or any other person whose salary, pay, or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation, in any form whatever, for the disbursement of public money, or for any other service or duty whatever, unless the same is authorized by law, and the appropriation therefor expressly states that it is for such additional pay, extra allowance, or compensation. ”

“ It is difficult to see how the case of a person having a small friendly society allowance could be logically distinguished from that of a person having other means or sources of income insufficient to maintain him. Presently the Central Authority expressly extended the new doctrine to other forms of saving. In 1903 it declared that relief in supplement of property (in case of sickness or infirmity of the applicant or any dependent) was lawful. ”

“ The result is that any one possessed of £600 worth of accumulated property ceases to be entitled to any allowance whatever. Men and women are equally entitled to the pension, and where a husband and wife are living together their property or income is divided by two for the purpose of the calculations above mentioned. ”

“ It is desirable that these rules of honour should be preserved, and one simple way to help in this is to arrange that each member of the family has an allowance, if it is only five cents a week—an allowance for which he is responsible to himself alone. ”

“ Additional compensation under this section is referred to as a 'non-foreign area cost-of-living allowance.
" (b) In fixing the non-foreign area cost-of-living allowances, the Office of Personnel Management shall make appropriate deductions when quarters or subsistence, or commissary or other purchasing privileges are furnished as a result of Federal civilian employment at a cost substantially lower than the prevailing costs in the allowance area concerned." ”

“ If whilst he lives he falls into trouble or sickness, he is still entitled by his covenant to a subsistence allowance of £300 a year. He may be, and usually is, a much larger partaker in the pecuniary advantages of his service. ”

“ In case the house poor, and other poor who are not quartered out, conduct themselves improperly, are guilty of idleness, drunkenness, incivility, obstinacy or quarrelsomeness, the overseer is entitled to give them a serious reprimand; and in case this is unattended with any effect, to propose in the poor commission the reduction of the allowance granted to the offender, to the lowest scale possible. ”

“ In the shop and factory, every hour of unemployed time is deducted; an illness of a day or two is an appreciable loss of just so much money, while the expense of board is still going on. But in the family a good servant is always considered. When ill, she is carefully nursed as one of the family, has the family physician, and is subject to no deduction from her wages for loss of time. I have known more than one instance in which a valued domestic has been sent, at her employer's expense, to the seaside or some other pleasant locality, for change of air, when her health has been run down. ”

“ This case raises the issue of whether a State may, consistent with § 303 (a) (1) of the Social Security Act, suspend or withhold unemployment compensation benefits from a claimant, when an employer takes an appeal from an initial determination of eligibility. ”

“ Election to pay to the fund, on the part of employer and employe—10 per cent only is to be paid by the latter—does away with the right to go to law.
Medical benefit under the law shall not exceed $150, and funeral expenses shall not exceed $75. The money benefits, which do not begin till one week has elapsed, are 50 per cent of wages or wage loss for disability. In case of death the benefits in some cases are 50 per cent of wages and in others a sum of $20 a month for one dependent and $5 additional for each additional dependent with a maximum of $35 is reached. ”

“ The purpose of the Act was to give prompt if only partial replacement of wages to the unemployed, to enable workers 'to tide themselves over, until they get back to their old work or find other employment, without having to resort to relief.' [12] Unemployment benefits provide cash to a newly unemployed worker 'at a time when otherwise he would have nothing to spend,' [13] serving to maintain the recipient at subsistence levels without the necessity of his turning to welfare or private charity. ”

“ Payments supplement state unemployment benefits, and are only paid to employees eligible for state benefits. Payments are such that in combination with state benefits they give employee a certain percentage of his salary while laid off, which percentage depends on marital status, number of dependents and wage rate when laid off. Length of payment period depends on size of fund. Held, subject to income tax. ”

“ The laws of insurance against accident, sickness, invalidism, and old age compel the employer to pay one-half the insurance,—about three dollars per year. It is said, however, that as a rule the employer pays the entire amount. It is true this amount is small in families employing but one servant and paying low wages, but where several servants are kept and high wages given the total amount is considerable. On the other hand, the burden is often relatively, though not absolutely, heavier in the family with one servant on low wages, since this means a small income. ”

“ The workman is disqualified [17] from benefit if his unemployment is caused by a stoppage of work due to a trade dispute at his place of employment, or if he has lost his employment through misconduct or by voluntary resignation without just cause. Nor is benefit payable while the workman is an inmate of a prison or a workhouse or any other institution supported out of public funds, nor whilst he is resident outside the United Kingdom. Should he be in receipt of sickness or disablement benefit under the Health Insurance Acts or of an old age pension, he can claim no benefit. ”

“ If appellant is otherwise qualified for unemployment benefits, payments will be made to her not as a Seventh-day Adventist, but as an unemployed worker. Conceivably these payments will indirectly benefit her church, but no more so than does the salary of any public employee. ”

“ The State shall pay, if permitted by State law— “ (i) regular compensation equal to the weekly benefit amount established under the new benefit year, and “ (ii) emergency unemployment compensation equal to the difference between that weekly benefit amount and the weekly benefit amount for the expired benefit year; or “ (D) The State shall determine rights to emergency unemployment compensation without regard to any rights to regular compensation if the individual elects to not file a claim for regular compensation under the new benefit year.”. ”

“ There is no real analogy between the relief that is very properly granted to such workmen in their destitution, and the pensions—largely of the nature of deferred pay—that are given by the State or by private employers, under the terms of distinct contracts, and for specific services duly rendered, to those who have entered into their employment and placed themselves under their control. ”

“ In short, an employer must pay wages although, in violation of law, he has subjected his employee to enforced idleness. Since such compensation is in fact paid as wages, it is a plain disregard of the law for the Social Security Board not to include such payments among the employees' wages. ”

“ Even if we suppose that strike benefits are made to compensate in a sense for the loss of wages, the principle of payments in compensation does not apply because the thing compensated for, the wages, had they been received, would have been included in gross income. ”

“ Benefit payments made 'under the Federal and State plan for unemployment compensation' by a state agency during unemployment periods. The payments are made from a fund held in the Treasury of the United States, established under the Social Security Act, called the Federal Unemployment Trust Fund. Money is deposited in the fund by the various States under the provisions of the Social Security Act. Held, payments not subject to income tax. ”

“ Amount of Allowance.—The relocation allowance granted to a worker under subsection (a) includes— `` (1) 90 percent of the reasonable and necessary expenses (including, but not limited to, subsistence and transportation expenses at levels not exceeding those allowable under section 236 (b) (1) and (2) specified in regulations prescribed by the Secretary, incurred in transporting the worker, the worker's family, and household effects; and `` (2) a lump sum equivalent to 3 times the worker's average weekly wage, up to a maximum payment of $1,250. ”