1. Home
  2. Browse Decisions
  3. F.2d
  4. 291 F.2d
  5. 291 F.2d 402 (1961)
 

ENOCHS v. WILLIAMS PACKING & NAVIGATION CO.

No. 18272.

291 F.2d 402 (1961)

J. L. ENOCHS, District Director of Internal Revenue, Appellant, v. WILLIAMS PACKING & NAVIGATION CO., Inc., Appellee.

United States Court of Appeals Fifth Circuit.

June 14, 1961.

Attorney(s) appearing for the Case

Clarence J. Nickman, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Washington, D. C., Robert E. Hauberg, U. S. Atty., E. R. Holmes, Jr., Asst. U. S. Atty., Jackson, Miss., Meyer Rothwacks, George F. Lynch, Attys., Dept. of Justice, Washington, D. C., for appellant.

George E. Morse, S. E. Morse, William E. Logan, Gulfport, Miss., for appellee.

Before RIVES, CAMERON and JONES, Circuit Judges.

CAMERON, Circuit Judge.

This appeal presents two questions: whether fishermen carrying on their occupation of catching shrimp and oysters aboard trawlers, owned or leased by Williams Packing & Navigation Company, Inc., taxpayer-appellee, were its employees during the taxable periods involved within the meaning of §§ 1426 and 1607 of the Internal Revenue Code of 1939 and §§ 3121 and 3306 of the Internal Revenue Code of 1954; and whether taxpayer...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases