Farmer Law and Legal Definition

According to 11 USCS § 101 farmer means (except when such term appears in the term "family farmer") person that received more than 80 percent of such person's gross income during the taxable year of such person immediately preceding the taxable year of such person during which the case under this title concerning such person was commenced from a farming operation owned or operated by such person. Knudsen v. IRS, 581 F.3d 696, 712 (8th Cir. Iowa 2009)