Biddulph v. Callahan

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that one function of the “trade or business” requirement is to separate “one-time, or even occasional, commercial transactions from one’s non-investment, regular commercial activities”
• explaining that although Congress contemplated that federal income tax returns would be “the central means” for determining self-employment income, “the Commissioner may require such verification as [she] deems necessary before including self-employment income in [her] records”
• cautioning against confusing “an applicant’s incentive to earn additional quarters of coverage with an incentive to falsely report self-employment income to the agency”

Source: CourtListener parenthetical corpus (CC0).