Mrs. Park moved to the city and rented her farm out to her son pursuant to an oral agreement whereby she received a certain percentage of the proceeds from the sale of the crops.

However, her son managed the farm himself, doing the planting, spraying, and fertilizing himself, without input from her mother.

Mrs. Park would visit the farm periodically but did not inspect the crops or offer any advice.

It was held that there was no agreement between Mrs. Park and her son to maternity participate in the production or management of production of agricultural or horticultural commodities.

Therefore, her income derived from the farm was real estate investment income and was not creditable as social security earnings.

See Park v. Celebrezze, U.S.D.C., S.D. Ill., S.Div. Civ. No. 2925 (4/2/64), C.C.H. U.I.R. Fed. Par. 16,224.

See also Social Security Ruling (SSR) 65-9c.

This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted.