Did you INHERIT your Oil & Gas Royalties? Do you take the 15% Depletion Allowance on your Tax Return? Some say it's a grey area in the Tax Code and many do take it.

I inherited my Royalties and was told by a Tax Preparer that since I inherited them and did not PURCHASE the Property or Oil & Gas rights for INVESTMENT PURPOSES that I could not legally claim 15% yearly depletion on my income taxes. He showed me the IRS Code. 

Those of you who have inherited your Oil & Gas Rights and have a CPA's or Tax Preparer doing your taxes what have you been advised? Are you taking the 15% depletion deduction?