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MOREHOUSE v. C.I.R.

No. 13-3110.

769 F.3d 616 (2014)

Rollin J. MOREHOUSE; Maureen B. Morehouse, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: October 10, 2014.

Attorney(s) appearing for the Case

Natalie Ingraham Wyatt-Brown , argued, Minneapolis, MN ( Ryan W. Wahlund , Paul Jansen Quast , on the brief), for appellant.

Marion E.M. Erickson , argued, Washington, DC ( Thomas J. Clark , on the brief), for appellee.

Before LOKEN, BEAM, and GRUENDER, Circuit Judges.

BEAM, Circuit Judge.

The Tax Court determined that payments received by Rollin and Maureen Morehouse under the United States Department of Agriculture's Conservation Reserve Program (CRP), 16 U.S.C. §§ 3801, 3831-35, constituted income from self-employment for purposes of 26 U.S.C. § 1401. We reverse.

I. BACKGROUND

Morehouse1 holds a bachelor's degree in business from the University of Minnesota.

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