Legal Opinion
Rollin J. & Maureen B. Morehouse v. Commissioner
United States Tax Court
Decided June 18, 2013No. 823-11Published
1Opinion of the Court
140 T.C. No. 16
UNITED STATES TAX COURT ROLLIN J. MOREHOUSE AND MAUREEN B. MOREHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 823-11. Filed June 18, 2013. During 2006 and 2007 P-H received payments under the U.S. Department of Agriculture Conservation Reserve Program (CRP). Respondent determined that P-H was liable for self-employment tax under I.R.C. sec. 1401 on the CRP payments. P-H claims that the CRP payments are not includible in his self-employment income because he was neither engaged in nor derived the CRP payments from operation of a trade or business.…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- David Berger and Gerry Tsupros, on Behalf of Themselves and Others Similarly Situated v. Xerox Corporation Retirement Income Guarantee PlanCourt of Appeals for the Seventh Circuit · 2003
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