Strickland v. Commissioner, Maine Department of Human Services

ORDER ON CROSS-MOTIONS FOR JUDGMENT ON A STIPULATED RECORD

HORNBY, District Judge.

In Strickland v. Commissioner, Maine Dep’t of Human Servs., 48 F.3d 12 (1st Cir.), cert. denied, — U.S.-, 116 S.Ct. 145, 133 L.Ed.2d 91 (1995) (“Strickland I”), the Court of Appeals held that in setting criteria for food stamp eligibility, the Secretary of Agriculture properly denied applicants a depreciation deduction for capital equipment they had purchased to generate their self-employment income. At the end of its opinion, the Court of Appeals footnoted: “This case does not require us to decide whether…