· 11/20/2006
Ron Steen v. United States
Citations
- 468 F.3d 1357
- 28 I.T.R.D. (BNA) 1833
- 2006 U.S. App. LEXIS 28675
- 2006 WL 3346148
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- concluding that the USDA’s decision to define “net fishing income” as the net fishing income reported on a TAA applicant’s tax return was reasonable
- emphasizing that the USDA’s definition of “net farm income” must be given “broad deference”
- implying there may be instances where reliance upon tax return information may present a distorted picture of net farm/fishing income for TAA purposes
- affirming the trial court’s judgment upholding USDA’s denial of TAA application because plaintiff failed to show that his net income decreased from the pre-adjustment year to the marketing year
- “when Congress used the broader term ‘net farm income,’ it meant to encompass income from all farm products,” i.e., only the income from products of farm activity
- a determination of net farm income “is not to be made solely on the basis of tax return information if other information is relevant to determining the producer’s net income....”
Source: CourtListener parenthetical corpus (CC0).
Judges: Bryson, Archer, Gajarsa
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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