Stahl v. United States, 626 F.3d 520 (9th Cir. 2010)

(plaintiff was president of religious colony rooted in 16th century Germany (Hutterite tradition) that was an I.R.C. Sec. 501(d) corporation engaged in the business of farming that farmed about 30,000 acres; no members (who were all viewed as part of an extended family) were employees for tax purposes; thus, meal and medical expenses non-deductible; corporation retained control over members and means and manner for farm work and retained right to discharge members for not doing their jobs, even though members not paid a wage).