Legal Opinion
Custom Ship Interiors v. Roberts
Court of Appeals for the Fourth Circuit
Decided August 15, 2002No. 01-1880PublishedCited by 4 opinions
1Opinion of the Court
Affirmed by published opinion. Chief Judge WILKINSON wrote the majority opinion, in which Judge WILLIAMS joined. Judge NIEMEYER wrote a dissenting opinion.
OPINION
WILKINSON, Chief Judge.
Petitioner Custom Ship Interiors appeals the decision of the Benefits Review Board (“BRB”) that regular per diem pay-' ments made to employees incurring no room and board expenses should be included as wages under the Longshore and Harbor Workers’ Compensation Act (“LHWCA” or “Act”), 33 U.S.C. §§ 901 et seq. (2002). Custom Ship contends that the payments were “advantages” not subject to tax withholding, and…
2Cases cited4 opinions
- Metropolitan Stevedore Co. v. RamboSupreme Court of the United States · 1997
- James J. Flanagan Stevedores, Inc. v. GallagherCourt of Appeals for the Fifth Circuit · 2000
- Universal Maritime Service Corporation v. Bernard N. Wright Director, Office of Workers' Compensation Programs, United States Department of LaborCourt of Appeals for the Fourth Circuit · 1998
- McNutt v. Benefits Review BoardCourt of Appeals for the Ninth Circuit · 1998
3Cited by4 opinions
- B & D CONTRACTING v. PearleyCourt of Appeals for the Fifth Circuit · 2008
- Custom Ship Interiors v. RobertsCourt of Appeals for the Fourth Circuit · 2002
- O'Brien v. Hartford Life & Accident InsuranceDistrict Court, E.D. Louisiana · 2012
- U.S. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION v. COASTAL DRILLING EAST, LLCDistrict Court, W.D. Pennsylvania · 2023