Carolina Seafoods, Inc. v. United States

Close attention to the facts in the light of the pertinent applicable law persuades me that the “lessee” oystermen 1 were the taxpayers’ employees; and as a consequence, the judgment of the district court granting tax refunds should be reversed. From the majority’s contrary conclusion, I respectfully dissent.

The appeal presents the question of whether lessees are “employees” of the taxpayers for purposes of liability on the part of the taxpayers for taxes under the Federal Insurance Contributions Act (FICA), 26 U.S.C. §§ 3101 et seq. The rules of law to be applied are not complex; the case is…