Court Upholds Calculation of Wages, Disallowance of College Student as Dependent

The Missouri Court of Appeals ruled that substantial evidence supported the calculation of a business owner’s average wages, but his eldest daughter was not entitled to benefits following his death. Case: Williams v. Reeds LLC, Nos. SD36883 and SD36892, 10/05/2021, published. Facts: Jacob Williams was the sole member of Reeds LLC, an automotive parts and repair shop. Jacob's wife kept Reeds' books. Reeds' income for tax purposes was reflected on a Schedule C filed with the couple’s personal income tax returns. Williams was not on the payroll as an employee, and he r...