CAPITAL TRAWLERS, INC. v. UNITED STATES

Civ. Nos. 7-63 and 7-64.

216 F.Supp. 440 (1963)

CAPITAL TRAWLERS, INC., et al. v. UNITED STATES of America. CUMBERLAND FISHERIES, INC., et al. v. UNITED STATES of America.

United States District Court D. Maine, S. D.

April 4, 1963.


Attorney(s) appearing for the Case

Philip G. Willard (No.7-63 only), Benjamin Thompson (No. 7-64 only), Portland, Me., Joseph J. Lyman (both cases), Washington, D. C., for plaintiffs.

Alton A. Lessard, U. S. Atty., Portland, Me., Rufus E. Stetson, Jr., Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C., for defendant.


GIGNOUX, District Judge.

These are actions under 28 U.S.C. § 1346(a) (1) to recover Federal Insurance Contributions Taxes and Federal Unemployment Taxes, alleged to have been erroneously paid by and unlawfully collected from plaintiffs for the years 1957 through 1960, with respect to the earnings of the captains and members of the crews of commercial fishing vessels owned by plaintiffs. The sole issue is whether or not the captains and members of the crews (other...

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