Legal Opinion
Frederick J. and Ruth Wuebker v. Commissioner
United States Tax Court
Decided June 23, 1998No. 11472-96Unknown
1Opinion of the Court
110 T.C. No. 31
UNITED STATES TAX COURT FREDRICK J. AND RUTH WUEBKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11472-96. Filed June 23, 1998. P executed a contract enrolling his farmland for 10 years in the Conservation Reserve Program. Food Security Act of 1985,
Pub. L. 99-198, 99
Stat. 1509- 1514, current version at
16 U.S.C. secs. 3831-3836
(1994). P agreed to remove the farmland from production and was required to establish vegetative cover on such land during the first year of the contract. P was required to maintain established conservation practices throughout…
2Cases cited10 opinions
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- Federal Election Commission v. Larry R. WilliamsCourt of Appeals for the Ninth Circuit · 1996
- 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
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