H7: Bot v. Commissioner, 353 F.3d 595 (8th Cir. 2003), No. 02-2956
United States Court of Appeals for the Eighth Circuit (opinion mirrored by CourtListener)
- Tier: primary; type: court
- Last opened and confirmed: October 16, 2026
- https://www.courtlistener.com/opinion/784575/richard-j-bot-phyllis-bot-v-commissioner-of-internal-revenue/
Opinion reviewed for self-employment tax on value-added payments under Minnesota Corn Processors marketing agreements, 596–602. Separately determined patronage dividends were not disputed. Mirror rather than a certified court copy; no comprehensive later-treatment check.