ANDERSON v. UNITED STATES

No. 71-1332.

450 F.2d 567 (1971)

Charles F., Michael L. and L. M. ANDERSON t/a Anderson Seafood Company, et al., Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

October 27, 1971.


Attorney(s) appearing for the Case

William H. Stafford, U. S. Atty., Clinton Ashmore, Asst. U. S. Atty., Tallahassee, Fla., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, David E. Carmack, Attys., Fred B. Ugast, Acting Asst. Atty. Gen., Thomas L. Stapleton, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Julian Bennett, Panama City, Fla., Joseph J. Lyman, Washington, D. C., for plaintiffs-appellees.

Before GEWIN, GOLDBERG and DYER, Circuit Judges.


GEWIN, Circuit Judge:

This is a tax refund case. Under federal law1 an employer is responsible for the payment of a specified portion of social security and unemployment taxes on the earnings of his employees. In this case the district court granted taxpayers,2 owners of commercial snapper fishing boats, a refund of such taxes which had been paid on behalf of the captains and crews who manned taxpayers' boats...

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