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CAROLINA SEAFOODS, INC. v. UNITED STATES

Nos. 77-1120, 77-1121.

581 F.2d 1098 (1978)

CAROLINA SEAFOODS, INC., a corporation, Appellee, v. UNITED STATES of America, Appellant. Thomas P. DUKE, Jr., Thomas P. Duke, III, d/b/a Bulls Bay Seafood Company, a partnership, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided August 1, 1978.

Attorney(s) appearing for the Case

Libero Marinelli, Jr., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Washington, D. C., Mark W. Buyck, Jr., U. S. Atty., Columbia, S. C., A. Elliott Barrow, Jr., Asst. U. S. Atty., Charleston, S. C., Gilbert E. Andrews and Ann Belanger Durney, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellant.

Jim Dunn, Conway, S. C. (Irby E. Walker, Jr., Myrtle Beach, S. C., on brief), for appellees.

Before BRYAN, Senior Circuit Judge, and WINTER and HALL, Circuit Judges.

ALBERT V. BRYAN, Senior Circuit Judge:

Wholesale oysterhouses in South Carolina were assessed with Federal Insurance Contributions Act taxes, 26 U.S.C. § 3101 et seq., in 1972 and 1973 upon moneys paid to the pickers of oysters who gathered and brought them to the houses for disposal in their business. The assessments were paid under protest by the taxpayers, Carolina Seafoods, Inc. and Bulls Bay Seafood Company. These moneys were ordered refunded by the...

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