Every type of business has a business cycle..........production ag's is worse than most due to the number of variables beyond the producer's control.

C corps are the vehicles designed to handle that problem, plus allowing internal financing of high capital expenditures (ie big iron).

The "employee benefits" associated with the c corps are vastly greater than those associated with sole proprietors, partners, and s corp shareholders.

Save the taxes first.........then send a contribution to the Whitehouse if you think they deserve it.

As Judge Learned Hand said.........paraphrased..........anyone paying more taxes than the law extracts is foolish.