Legal Opinion
Richard J. Bot Phyllis Bot v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 22, 2003No. 02-2956PublishedCited by 22 opinions
1Opinion of the Court
HANSEN, Circuit Judge.
Richard J. Bot and Phyllis Bot appeal from the tax court’s 2 decision upholding the Internal Revenue Service’s assessment of self-employment tax on the value-added payments the Bots received from the Minnesota Corn Processors Cooperative Association (“MCP”) in 1994 and 1995. The Bots argue that the tax court erred in finding that they earned the value-added payments from the carrying on of a trade or business. We agree with the tax court and affirm its judgment.
I
The Internal Revenue Code imposes self-employment tax on the self-employment income earned by an individual,…
2Cases cited13 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Minnesota Wheat Growers Co-Operative Marketing Ass'n v. HugginsSupreme Court of Minnesota · 1925
- Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Anderson v. Comm'rUnited States Tax Court · 2004
- Christine C. Peterson v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2016
- Keith Scherbart Janet Scherbart v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
- Rollin Morehouse v. Commissioner of IRSCourt of Appeals for the Eighth Circuit · 2014
- Morehouse v. CommissionerUnited States Tax Court · 2013
17 more not listed; retrieve them via the Exa API.