Morehouse v. Commissioner of IRS, No. 13-3110 (8th Cir. 2014)
Annotate this CaseAppellants appealed the Commissioner's determination that the USDA's Conservation Program (CRP) payments that appellants received were taxable as income from self-employment. The court entered judgment in favor of appellants, holding that the 2006 and 2007 CRP payments at issue were consideration paid by the government for use and occupancy of appellants' property. Consequently, they constituted rentals from real estate fully within the meaning of 26 U.S.C. 1402(a)(1). The court reversed and remanded.
Court Description: United States Tax Court. The Tax Court erred in determining that payments taxpayers received from the U.S. Department of Agriculture's Conservation Resource Program constituted income from self-employment for purposes of 26 U.S.C. Sec. 1401; the payments the taxpayers received in 2006 and 2007 were consideration paid by the government for use and occupancy of the property and thus constituted rentals from real estate fully within the meaning of Section 1402(a)(1). Judge Gruender, dissenting.
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