Legal Opinion
Frederick Wuebker and Ruth Wuebker v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 3, 2000No. 98-2287PublishedCited by 14 opinions
1Opinion of the CourtGilman, J., joined by Cole, J.,
JONES, J. (p. 905), delivered a separate opinion dissenting from Part II.C. of the majority opinion.
OPINION
RONALD LEE GILMAN, Circuit Judge.
This dispute involves the proper tax treatment of payments received by Frederick and Ruth Wuebker under the United States Department of Agriculture’s Conservation Reserve Program (“CRP”), 16 U.S.C. §§ 3801, 3831-36. The Commissioner of Internal Revenue determined that the amounts received by the Wuebk-ers under their CRP contract, less the deductions attributable thereto, constituted income from the trade or business of farming that was subject to the…
2Cases cited15 opinions
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- James E. Threlkeld v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Newberry v. CommissionerUnited States Tax Court · 1981
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
10 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- The Limited, Inc., and Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2002
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Office Max, Inc. v. United StatesDistrict Court, N.D. Ohio · 2004
- Rollin Morehouse v. Commissioner of IRSCourt of Appeals for the Eighth Circuit · 2014
9 more not listed; retrieve them via the Exa API.