Legal Opinion
United States v. W. M. Webb, Inc.
Supreme Court of the United States
Decided April 6, 1970No. 63PublishedCited by 92 opinions
1Opinion of the CourtJustice Harlan
The respondents in this case, which was consolidated below, own boats that are used in commercial fishing in the Atlantic Ocean and the Gulf of Mexico. Their fishing is carried out through contractual arrangements, shaped by established custom, with boat captains, who man the boats and manage their day-to-day operation. The question before the Court is whether the captains and crewmen of the boats are the “employees” of the respondents within the provisions of the Federal Insurance Contributions Act (FICA) 1 and the Federal Unemployment Tax Act (FUTA), 2 which impose taxes on employers to…
2Cases cited22 opinions
- National Labor Relations Board v. Hearst Publications, Inc.Supreme Court of the United States · 1944
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. SilkSupreme Court of the United States · 1947
- United States v. PriceSupreme Court of the United States · 1960
- Bartels v. BirminghamSupreme Court of the United States · 1947
17 more not listed; retrieve them via the Exa API.
3Cited by92 opinions
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Moragne v. States Marine Lines, Inc.Supreme Court of the United States · 1970
- S. G. Borello & Sons, Inc. v. Department of Industrial RelationsCalifornia Supreme Court · 1989
- Spinks v. Chevron Oil Co.Court of Appeals for the Fifth Circuit · 1975
- Glenn Paul Baker, Sr., Cross-Appellant v. Raymond International, Inc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1981
87 more not listed; retrieve them via the Exa API.