Happy day....this issue drives me nuts. 

Fact:  An individual insurance agent receives a 1099-NEC in his name and SSN for $231,000.  The contract is between the human and the insurance company.  The human has an S-corp, but it is not registered in all, or any, the states to sell insurance, etc.  The S-corp is not a party to the agreement.

Tactic:  Report the $231,000 on the Schedule C and then put in a $231,000 expense, either as commission or other expense and write "assigned to EIN," and then report the income on the recipient's S-corp where all expenses are reported and reduced wage can be taken. 

Tactic 2:  Report the $231,000 on the Schedule C and pay $200,000 in marketing/consulting/commission fees to an SMLLC filing as an S-corp, take the operating expenses on the S-corp and issue a reduced salary from there.

I have fought against this tactic because I am relying on https://casetext.com/case/fleischer-v-commr-1 and the concept that the corporation does not control the earning of the income. 

Can someone help me understand why I my position is wrong?  Is there a different case, rev proc or even a PLR that says this case doesn't apply and that it is ok to assign the 1099 or structure a S-corp deal this way?