Crawford Packing Co. v. United States

NOEL, District Judge.

Issue Involved

The issue is whether the fishermen, comprised of captains and deckhands, who performed fishing services on the plaintiff’s boats were employees of the plaintiff under Sections 3121(d) and 3306 (i), Internal Revenue Code, Title 26 U.S. C.A. §§ 3121(d) and 3306(i), or independent contractors.

General Statement

The above entitled civil action having come on for trial before the Court sitting without a jury, and due consideration having been given to the pleadings, stipulations of fact, exhibits, testimony and briefs on file, the Court enters the following…