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BERWIND-WHITE COAL MINING CO. v. ROTHENSIES

No. 8074.

137 F.2d 60 (1943)

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

Circuit Court of Appeals, Third Circuit.

Decided June 17, 1943.

Attorney(s) appearing for the Case

Philip Price, of Philadelphia, Pa. (Charles Myers, Kenneth W. Gemmill, and Barnes, Dechert, Price and Smith, all of Philadelphia, Pa., on the brief), for appellant.

Edward First, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U.S. Atty., and Thomas J. Curtin, Asst. U.S. Atty., both of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

JONES, Circuit Judge.

The plaintiff company sued to recover taxes which it paid for the years 1937, 1938 and 1939 under the Social Security Act1 with respect to bargemen in its employ. By Sec. 811(b) (5) of the Act "Service performed as an officer or member of the crew of a vessel documented under the laws of the United States * * *" is expressly excepted from the term "employment" as used in the Act to define the relationship for which...

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