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MARTIN v. SULLIVAN

No. 88-6249.

894 F.2d 1520 (1990)

Ted MARTIN, Plaintiff-Appellant, v. Louis W. SULLIVAN, Secretary of the Department of Health and Human Services, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

March 1, 1990.

Attorney(s) appearing for the Case

Lyle D. Lieberman, Miami, Fla., Ronald J. Feibus, Roswell, Ga., for plaintiff-appellant.

Dexter W. Lehtinen, U.S. Atty., Miami, Fla., Dennis R. Williams, Office of the General Counsel, DHHS, Atlanta, Ga., Suzann Ponzoli, Asst. U.S. Atty., for defendant-appellee.

Before FAY and KRAVITCH, Circuit Judges, and THOMPSON, District Judge.

FAY, Circuit Judge:

This case establishes for the Eleventh Circuit the standards for piercing the veil of fictitious family salary arrangements for the purpose of obtaining Social Security benefits. Specifically, we must determine if plaintiff-appellant Ted Martin was retired from his closely held family corporation on January 1, 1985. Following appropriate proceedings by the Social Security Administration (SSA), the Secretary of Health and Human Services (Secretary...

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