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Legal Opinion

Jackson v. Phinney

District Court, W.D. Texas

Decided April 13, 1967No. Civ. A. Nos. 1478-1480PublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM OPINION

ROBERTS, District Judge.

These three cases have been consolidated for decision by the Court on the pleadings, depositions, stipulations, and briefs. Each case is a suit for refund of Federal Insurance Contributions Act (FICA) taxes and Federal Unemployment Tax Act (FUTA) taxes, levied according to 26 U.S.C. Section 3121(d) and 26 U.S.C. Section 3306 (i), respectively. The Internal Revenue Service (IRS) alleges that the plaintiffs are employers of certain shrimp captains and deck hands within the meaning of the above acts.

In each case, either as sole proprietors, a…

2Cases cited6 opinions

  1. United States v. Crawford Packing CompanyCourt of Appeals for the Fifth Circuit · 1964
  2. New Deal Cab Co. v. FahsCourt of Appeals for the Fifth Circuit · 1949
  3. Capital Trawlers, Inc. v. United StatesDistrict Court, D. Maine · 1964
  4. Crawford Packing Co. v. United StatesDistrict Court, S.D. Texas · 1962
  5. Kirkconnell v. United StatesUnited States Court of Claims · 1965

1 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. United States v. W. M. Webb, IncorporatedCourt of Appeals for the Fifth Circuit · 1968
  2. Associated Bicycle Service, Inc. v. United States (In Re Associated Bicycle Service, Inc.)United States Bankruptcy Court, N.D. Indiana · 1990
  3. Barrett v. PhinneyDistrict Court, S.D. Texas · 1968

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