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 the adjusted basis of" "property (as defined in [§] 1614)" is an "ite[m] of tax preference" on which a taxpayer must pay a "minimum tax" for the tax year in question. See § 56(a). In computing the minimum taxes due on their interests