Berwind-White Coal Mining Co. v. Rothensies

JONES, Circuit Judge.

The plaintiff company sued to recover taxes which it paid for the years 1937, 1938 and 1939 under the Social Security Act1 with respect to bargemen in its employ. By Sec. 811(b) (5) of the Act “Service performed as an officer or member of the crew of a vessel documented under the laws of the United States * * * ” is expressly excepted from the term “employment” as used in the Act to define the relationship for which an excise tax is imposed upon employers by Sec. 804. The plaintiff’s right to recover in the instant case depends upon whether its bargemen, on whose account…