United States Eighth Circuit

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MCNAMARA v. CIR, 99-3876, 99-3968, and 99-3891

Under IRC 1402(a)(1), mere existence of arrangement requiring participation in agricultural production does not transform rents received by landlord from rental income to self-employment income.

Appellate Information

  • Decided 12/29/2000
  • Published 12/29/2000


  • HEANEY, Circuit Judge., Before McMILLIAN, HEANEY, and BOWMAN, Circuit Judges.


  • United States Eighth Circuit


  • For Appellant:
  • Garry A. Pearson, argued, Grand Forks, ND (Jon J. Jensen, on the brief), for Appellants.

  • For Appellees:
  • Sara A. Ketchum, argued, Washington, DC (Thomas J. Clark, on the brief), for Appellee.