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Abstract

Attempts to qualify a spouse as an employee in a husband-wife farming operation for family medical benefits go back decades.1 The battle is likely not over even with a favorable taxpayer decision by the Tenth Circuit Court of Appeals in 2011.2 That decision only binds the Internal Revenue Service in the Tenth Circuit area (six states – Colorado, Kansas, Oklahoma, New Mexico, Utah and Wyoming). Tax Court decisions issued over the years provide “substantial authority”3 to the contrary elsewhere in the United States.4

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