United States Eighth Circuit

Tax court did not err in upholding the IRS's assessment of self-employment tax on the value-added payments two taxpayers received from Minnesota Corn Processors Cooperative Association, as the taxpayers earned the payments from the carrying on of a trade or business.

Appellate Information

• Decided 12/22/2003
• Published 12/22/2003

Judges

• HANSEN, Circuit Judge., Before MORRIS SHEPPARD ARNOLD and HANSEN, Circuit Judges, and READE, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Mark L. Astling, argued, Minneap olis, MN (Kathryn J. Sedo, on the brief), for appellant.


• For Appellees:
  
• Michael J. Haungs, Tax Division, argued, DOJ, Washington DC (Bruce R. Ellisen, on the brief), for appellee.