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YODER v. HARRIS

No. 79-1660.

650 F.2d 1170 (1981)

Henry YODER, Plaintiff-Appellee, v. Patricia Roberts HARRIS, Secretary of Health, Education, and Welfare, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided June 10, 1981.

Attorney(s) appearing for the Case

James P. Buchele, U. S. Atty., Kenneth L. Weltz, Asst. U. S. Atty., Wichita, Kan., Randolph W. Gaines, Chief of Litigation, and A. George Lowe, Atty., Dept. of Health, Education, and Welfare, Office of the General Counsel, Baltimore, Md., for defendant-appellant.

John T. Suter and Michael R. O'Neal of Hodge, Reynolds, Smith, Peirce & Forker, Hutchinson, Kan., for plaintiff-appellee.

Before SETH, Chief Judge, and McWILLIAMS and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

The Secretary of Health, Education, and Welfare appeals a decision of the district court that requires crediting Henry D. Yoder with self-employment income for the years 1962 through 1971 for social security purposes. The issue on appeal is the correctness of the trial court's determination that information on certain United States Information Returns, Forms 1099, filed by various farm cooperatives showing payments to Yoder, qualify as tax returns...

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