Case Citation for S-Corp Farmer who couldn't collect Social Security Disability

[Gaarbok]

Any one remember the cite for this tax case: The farmer who lost arm(s) in harvester accident and couldn't collect Social Security disability because he took distributions and not wages/salary from his own S-Corp. He never filed forms 941 and never paid FICA / OASDI taxes.

[Jiggers]

Don't need tax case

Any one remember the cite for this tax case: The farmer who lost arm(s) in harvester accident and couldn't collect Social Security disability because he took distributions and not wages/salary from his own S-Corp. He never filed forms 941 and never paid FICA / OASDI taxes.

Don't need the cite for a tax case. No wages paid, no SS disability.

I had a farmer, who played that game with section 179 each year, and wife had nice salary. He had a stroke and was severely disabled and couldn't work again. He was 50 years old and hadn't paid in for many years. He never did draw disability; stuck with massive medical bills. However, he passed away within a year.

Paying SE tax is a great insurance policy.