DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

082912P.pdf   06/10/2009  Jon Nelson  v.  CIR
   U.S. Court of Appeals Case No:  08-2912
                          and No:  08-2916
                          and No:  08-2918
   Tax Court, Internal Revenue Service   
   [PUBLISHED] [Bye, Author, with Loken, Chief Judge, and Miller,
   District Judge]
   Civil case - Federal tax. Tax court did not err in disallowing tax payers'
   deferment, under Internal Revenue Code Sec. 451(d) of crop insurance
   proceeds to the tax year following their receipt; the IRS's interpretation
   of the section, which avoids a result at odds with the legislative history,
   is reasonable and deserving of substantial judicial deference.