Morehouse v. Commissioner
United States Tax Court
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.
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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. Alternatively, P-H claims that the CRP payments are excluded from the calculation of his net earnings from self-employment under I.R.C. sec. 1402(a)(1) because the CRP payments…
1Opinion of the Court
Marvel, Judge:
In a notice of deficiency dated October 14, 2010, respondent determined deficiencies with respect to petitioners’ Federal income tax of $3,341 and $3,664 for 2006 and 2007, respectively. After concessions, 1 the sole issue for decision is whether petitioners are liable for self-employment tax under section 1401 2 on payments they received under the U.S. Department of Agriculture (USDA) Conservation Reserve Program (CRP).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts is incorporated herein by this reference. Petitioners resided…
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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3Cited by2 opinions
- Mary K. Feigh & Edward M. Feigh v. CommissionerUnited States Tax Court · 2019
- Rollin J. & Maureen B. Morehouse v. CommissionerUnited States Tax Court · 2013