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WUEBKER v. C.I.R.

No. 98-2287.

205 F.3d 897 (2000)

Frederick WUEBKER and Ruth Wuebker, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: March 3, 2000.

Attorney(s) appearing for the Case

John Anthony Logan (argued and briefed), Paul L. Wright (briefed), Russell N. Cunningham (argued and briefed), Wright & Logan, Dublin, OH, for Petitioners-Appellees.

Stuart L. Brown, Internal Revenue Service, Office of Chief Counsel, Washington, DC, Robert W. Metzler (argued and briefed), Teresa E. McLaughlin (briefed), U.S. Dept. of Justice, Appellate Section Tax Division, Washington, DC, for Respondent-Appellant.

Larry R. Gearhardt (briefed), Nan M. Still (briefed), Ohio Farm Bureau Federation, Columbus, OH, for Amici Curiae.

Before: JONES, COLE, and GILMAN, Circuit Judges.

GILMAN, J., delivered the opinion of the court, in which COLE, J., joined. JONES, J. (p. 905), delivered a separate opinion dissenting from Part II.C. of the majority opinion.

OPINION

RONALD LEE GILMAN, Circuit Judge.

This dispute involves the proper tax treatment of payments received by Frederick and Ruth Wuebker under the United States Department of Agriculture's Conservation Reserve Program ("CRP"), 16 U.S.C. §§ 3801, 3831-36. The Commissioner...

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