PACIFIC AMERICAN FISHERIES v. UNITED STATES

No. 10395.

138 F.2d 464 (1943)

PACIFIC AMERICAN FISHERIES, Inc., v. UNITED STATES. ALASKA PACIFIC SALMON CO. v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

October 18, 1943.


Attorney(s) appearing for the Case

Kerr, McCord & Carey, and Stephen V. Carey, all of Seattle, Wash., for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Mills Kitchin, Sp. Assts. to Atty. Gen., J. Charles Dennis, U. S. Atty., of Seattle, Wash., Harry Sager, Asst. U. S. Atty., of Tacoma, Wash., and Thomas R. Winter, Sp. Asst. to Chief Counsel, of Seattle, Wash., for appellee.

Before GARRECHT, STEPHENS, and HEALY, Circuit Judges.


GARRECHT, Circuit Judge.

This case presents the question of whether the value of board and lodging, furnished to appellant's employees while in Alaska during the operating season, under the circumstances shown, constitutes wages taxable for social security purposes.

The Pacific American Fisheries, Inc., and Alaska Pacific Salmon Company, appellants, operate salmon packing plants in remote locations in Alaska. They each paid social security taxes on account...

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