Pacific American Fisheries, Inc. v. United States

GARRECHT, Circuit Judge.

This case presents the question of whether the value of board and lodging, furnished- to appellant’s employees while in Alaska during the operating season, under the circumstances shown, constitutes wages taxable for social security purposes.

The Pacific American Fisheries, Inc., and Alaska Pacific Salmon Company, appellants, operate salmon packing plants in remote locations in Alaska. They each paid social security taxes on account of their 1937, 1938 and 1939 operations. The taxes paid included amounts computed upon the value of board and lodging furnished the…