Legal Opinion
Charles F., Michael L. And L. M. Anderson T/a Anderson Seafood Company v. United States
Court of Appeals for the Fifth Circuit
Decided October 27, 1971No. 71-1332PublishedCited by 10 opinions
1Opinion of the Court
GEWIN, Circuit Judge:
This is a tax refund ease. Under federal law 1 an employer is responsible for the payment of a specified portion of social security and unemployment taxes on the earnings of his employees. In this case the district court granted taxpayers, 2 owners of commercial snapper fishing boats, a refund of such taxes which had been paid on behalf of the captains and crews who manned taxpayers’ boats. While it is our opinion that the essential and critical findings of fact by the district court are supported by substantial evidence we reverse because we do not believe that the legal…
2Cases cited12 opinions
- Reed v. the YakaSupreme Court of the United States · 1963
- Guzman v. PichiriloSupreme Court of the United States · 1962
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Reed v. United StatesSupreme Court of the United States · 1871
- David Stevens v. Seacoast Company, Inc. And M/v Elena SCourt of Appeals for the Fifth Circuit · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Agrico Chemical Company v. M/v Ben W. Martin (Ex: M/v Greenville), Etc., Defendants-Third-Party v. Brent Towing Co., Inc., Third-PartyCourt of Appeals for the Third Circuit · 1981
- Anderson v. Comm'rUnited States Tax Court · 2004
- Bishop v. United StatesCourt of Appeals for the Fifth Circuit · 1973
- Toni Deal v. A. P. Bell Fish Co. And Beverly J. EstesCourt of Appeals for the Fifth Circuit · 1982
- Randall Dobrydnia v. Farwest Fisheries, Inc. F/v Emblem, Her Engines, Tackle, Gear, Apparel, Furniture, and Equipment, in RemCourt of Appeals for the Ninth Circuit · 1996
5 more not listed; retrieve them via the Exa API.