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UNITED STATES v. W. M. WEBB, INCORPORATED

No. 25674.

424 F.2d 1070 (1970)

UNITED STATES of America, Appellant, v. W. M. WEBB, INCORPORATED, et al., Appellees.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied June 4, 1970.

Attorney(s) appearing for the Case

Robert N. Anderson, Robert I. Waxman, Attys., Dept. of Justice, Washington, D. C., Louis C. LaCour, U. S. Atty., Joan Elaine Chauvin, Asst. U. S. Atty., New Orleans, La., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Harry Marselli, Attys., Dept. of Justice, Washington, D. C., for appellant.

David E. Hogan, New Orleans, La., Joseph J. Lyman, Washington, D. C., for appellees.

Before COLEMAN and MORGAN, Circuit Judges, and HUNTER, District Judge.

PER CURIAM:

On March 31, 1970, the Supreme Court of the United States rendered its opinion and issued its decree vacating the judgment of this Court and remanded for further proceedings. Taxpayers are the owners of boats used in commercial fishing. The fishing is carried out through contractual arrangements with boat captains who staff the boats and manage their day-to-day operation. The crucial legal issue is whether the...

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