Legal Opinion
United States v. W. M. Webb, Incorporated
Court of Appeals for the Fifth Circuit
Decided November 6, 1968No. 25674PublishedCited by 10 opinions
1Opinion of the Court
HUNTER, District Judge:
These tax refund cases involve similar questions of law and fact, and were consolidated by agreement.-of. the parties. The sole question presented is whether •fishermen (captains and crews) operating menhaden fishing boats owned by the taxpayers, were their employees for purposes of the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) within the meaning of Sections 3121 et seq., and 3306 et seq., of the Internal Revenue Code of 1954; 26 U.S.C.A. § 3121 et seq., and 3306 et seq. The district court, after a full trial, entered its…
2Cases cited18 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- David Stevens v. Seacoast Company, Inc. And M/v Elena SCourt of Appeals for the Fifth Circuit · 1969
- Anderson v. Comm'rUnited States Tax Court · 2004
- Bishop v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Charles F., Michael L. And L. M. Anderson T/a Anderson Seafood Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
5 more not listed; retrieve them via the Exa API.