Berwind-White Coal Mining Co. v. Rothensies

KALODNER, District Judge.

Section 811 (b) (5) of the Social Security Act, August 14, 1935, c. 531, Title VIII, 49 Stat. 639, 42 U.S.C.A. § 1011, exempts from the .scope of the Act “ * * * Service performed as an .officer or member of the crew of a vessel documented under the laws of the United States or of any foreign country; * * *.”1

The issue here presented is:

Are “barge captains” employed by the plaintiff exempt from social security taxes “as an officer or member of the crew” within the exemption above stated?

The issue is raised by plaintiff’s suit to recover $1,800.26, together with…