Legal Opinion
United States v. Joe Grasso & Son, Inc.
Court of Appeals for the Fifth Circuit
Decided July 5, 1967No. 17-70014PublishedCited by 122 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge:
This is an interlocutory appeal growing out of a suit brought for the refund of federal employment taxes.
Joe Grasso & Son, Inc. owns seven shrimp boats used for commercial shrimp fishing in the Gulf of Mexico. Each of the boats is operated by a captain and usually two crewmen. The employment taxes were assessed against Grasso on the ground that it was the employer of these fishermen from the first quarter of 1959 through September 30, 1962. 1 In its answer to Grasso’s complaint for refund, the United States brought a third party complaint against the captains, 2…
2Cases cited18 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Dery v. WyerCourt of Appeals for the Second Circuit · 1959
- American Fidelity and Casualty Company, Inc. v. The Greyhound CorporationCourt of Appeals for the Fifth Circuit · 1956
- Falls Industries, Inc. v. Consolidated Chemical Industries, Inc., and D. C. Hall Transport, Inc.Court of Appeals for the Fifth Circuit · 1958
- Local 36 of International Fishermen & Allied Workers v. United StatesCourt of Appeals for the Ninth Circuit · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by122 opinions
- United States v. One 1977 Mercedes Benz, 450 SEL, VIN 11603302064538Court of Appeals for the Ninth Circuit · 1983
- EF Hutton & Company v. BrownDistrict Court, S.D. Texas · 1969
- Hefley v. Textron, Inc.Court of Appeals for the Tenth Circuit · 1983
- Otto T. Schwab v. Erie Lackawanna Railroad CompanyCourt of Appeals for the Third Circuit · 1971
- United States v. OlavarrietaCourt of Appeals for the Eleventh Circuit · 1987
117 more not listed; retrieve them via the Exa API.