LAY, Chief Judge.
Lola and Perry Ketelsen operated a 1,100 acre farm in Meade County, South Dakota. By 1986, the Ketelsens had become indebted to the Farmers Home Administration (FmHA), in excess of $240,000. Ketelsens were in default on this indebtedness. On October 14, 1986, FmHA notified the Ketelsens by letter that it planned to direct the IRS to offset $2,166 of the Ketelsens' 1986 federal income tax return against their FmHA obligation. The FmHA notification...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.