James E. Anderson and Cheryl J. Latos - Page 11

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          previously amended the statute to provide for the $100 cash                 
          payment exception under section 3121(b)(20)(A) and for no other             
               Respondent argues petitioner was self-employed under section           
          3121(b)(20) because he was compensated for his services                     
          exclusively through a share of the proceeds from the sale of the            
          catch of fish, with the amount of compensation depending on the             
          amount of the catch for each voyage, according to respondent’s              
          interpretation of section 3121(b)(20) and the regulation in                 
          accordance with the congressional intent underlying section                 
          3121(b)(20).  Respondent argues the Secretary did not revoke Rev.           
          Rul. 77-102, supra, and that the revenue ruling is consistent               
          with section 3121(b)(20) and the regulation.  Respondent argues             
          that the quoted canon of statutory construction does not apply;             
          the issue of statutory construction presented is not whether to             
          create another exception analogous to the $100 cash payment                 
          exception created by section 3121(b)(20)(A), but to construe the            
          original text of section 3121(b)(20) to determine whether                   
          subtraction of operating expenses from the proceeds of the catch            
          prevents an individual’s share of the proceeds from depending on            
          the amount of the catch.                                                    
               Petitioners make two other arguments, which respondent                 
          disputes, that we briefly address at the end of this Opinion.               

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