JACOBSON v. UNITED STATES

No. 390.

44 F.Supp. 685 (1942)

JACOBSON v. UNITED STATES.

District Court, W. D. Washington, N. D.

April 29, 1942.


Attorney(s) appearing for the Case

Jones & Bronson and Story Birdseye, all of Seattle, Wash. for plaintiff.

J. Charles Dennis, U. S. Atty., and Gerald Shucklin, Asst. U. S. Atty., both of Seattle, Wash., Harry Sager, Asst. U. S. Atty., of Seattle, Wash., and Thomas R. Winter, Sp. Asst. to Chief Counsel, Bureau of Internal Revenue, of Seattle, Wash., for defendant.


BOWEN, District Judge.

This is an action to recover the amount of Social Security taxes exacted by the Government and paid under protest by plaintiff, one of the boat owners, on account of members of the crew of a commercial halibut fishing boat. The Social Security Act, 42 U.S.C.A. § 301 et seq., now applies to those engaged in commercial halibut fishing, because by the amendment of 1939 Congress expressly excepted commercial halibut fishermen from that class...

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