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MARTIN v. FEDERAL SECURITY AGENCY

No. 9652.

174 F.2d 364 (1949)

MARTIN v. FEDERAL SECURITY AGENCY et al.

United States Court of Appeals Third Circuit.

Decided April 4, 1949.

Attorney(s) appearing for the Case

Leonard B. Zeisler, of Washington, D. C. (H. G. Morison, Asst. Atty. Gen., Owen M. Burns, U. S. Atty., of Pittsburgh, Pa., Edward H. Hickey, Sp. Asst. to Atty. Gen., and Isidor Lazarus, Atty., Department of Justice, of Arlington, Va., on the brief), for appellants.

William B. Washabaugh, Jr., of Erie, Pa., for appellees.

J. Louis Monarch, of Washington, D. C., (Leonard A. Spalding, Jr., Alfred J. McDowell, Thomas C. Egan and Morgan, Lewis & Bockius, all of Philadelphia, Pa., on the brief), for amicus curiae.

Before GOODRICH, WALLER, and McLAUGHLIN, Circuit Judges.

WALLER, Circuit Judge.

Carl P. Martin, deceased, husband of Hannah and father of Joseph, and Patricia L., Martin, had worked for Western Stevedoring Co., a corporation from January 1, 1937, until the date of his death, December 31, 1944. During his employment the Stevedoring Company had paid the social security taxes required of such an employer and otherwise complied with all necessary requirements for companies that are neither carriers nor controlled by carriers...

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