BERWIND-WHITE COAL MINING CO. v. ROTHENSIES

No. 1459.

45 F.Supp. 55 (1942)

BERWIND-WHITE COAL MINING CO. v. ROTHENSIES, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

May 15, 1942.


Attorney(s) appearing for the Case

Barnes, Myers & Price, of Philadelphia, Pa. (Charles Myers, of Philadelphia, Pa., of counsel), for plaintiff.

Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Donald J. Marran, Sp. Assts. to Atty. Gen., of counsel), for defendant.


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...

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