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.
- 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.