Legal Opinion
Capital Trawlers, Inc. v. United States
District Court, D. Maine
Decided July 25, 1964No. Civ. 7-63 and 7-64PublishedCited by 8 opinions
1Opinion of the Court
GIGNOUX, District Judge.
These are actions under 28 U.S.C. § 1346(a) (1) to recover Federal Insurance Contributions Taxes and Federal Unemployment Taxes, alleged to have been erroneously paid by and unlawfully collected from plaintiffs for the years. 1957 through 1960, with respect to the earnings of the captains and members of the crews of commercial fishing vessels owned by plaintiffs. The sole issue is whether or not the captains and members of the crews (other than the engineers) of the vessels involved were “employees”' of plaintiffs within the meaning of Sections 3121(d) (2) and 3306(i)…
2Cases cited6 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. SilkSupreme Court of the United States · 1947
- Williams Packing & Navigation Co. v. EnochsDistrict Court, S.D. Mississippi · 1959
- J. L. Enochs, District Director of Internal Revenue v. Williams Packing & Navigation Co., Inc.Court of Appeals for the Fifth Circuit · 1961
- United States v. Minnie E. ThorsonCourt of Appeals for the First Circuit · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Solet v. M/V Capt. H. v. DufreneDistrict Court, E.D. Louisiana · 1969
- United States v. Crawford Packing CompanyCourt of Appeals for the Fifth Circuit · 1964
- Kirkconnell v. United StatesUnited States Court of Claims · 1965
- United States v. PlotkinDistrict Court, E.D. Wisconsin · 1965
- Jackson v. PhinneyDistrict Court, W.D. Texas · 1967
3 more not listed; retrieve them via the Exa API.