United States v. Crawford Packing Company

RIVES, Circuit Judge.

This case, tried before the district court without a jury, presents the question of whether fishermen (captains and deck hands) operating shrimp fishing boats owned by taxpayer were its employees for purposes of the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA) within the meaning of sections 3121 and 3306 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 3121 and § 3306. The district court, after a full trial, entered its findings of fact and conclusions of law. 1 It concluded that for the purposes of the two Acts the fishermen…