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McNAMARA v. C.I.R.

Nos. 99-3876, 99-3891 and 99-3968.

236 F.3d 410 (2000)

Michael McNAMARA; Nancy B. McNamara, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Vincent E. Bot; Judy Bot, Appellants, v. Commissioner of Internal Revenue, Appellee. John P. Hennen; Teresa Hennen, Appellants, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: December 29, 2000.

Attorney(s) appearing for the Case

Garry A. Pearson, argued, Grand Forks, ND (Jon J. Jensen, on the brief), for Appellants.

Sara A. Ketchum, argued, Washington, DC (Thomas J. Clark, on the brief), for Appellee.

Before McMILLIAN, HEANEY, and BOWMAN, Circuit Judges.

HEANEY, Circuit Judge.

These cases are appeals from Tax Court rulings that cash rental income received by taxpayers was includible farm income and therefore constituted earnings from self-employment under I.R.C. § 1402(a)(1). We reverse and remand.

I. BACKGROUND

A. I.R.C. § 1402

In order to fund Social Security benefits for the self-employed, the Internal Revenue Code taxes self-employment income. Generally, taxable self-employment...

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