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SIPE v. AMERADA HESS CORP.

Civ. A. Nos. 80-732 to 80-734.

519 F.Supp. 781 (1981)

William SIPE, Individually and on behalf of all other persons who are similarly situated, Plaintiff, v. AMERADA HESS CORPORATION, Defendant. Ralph NOTARGIACOMO, Individually and on behalf of all other persons who are similarly situated, Plaintiff, v. UNITED STATES LINES, INC., Defendant. Donald HENDERSON, Individually and on behalf of all other persons who are similarly situated, Plaintiff, v. SEA-LAND SERVICE, INC., Defendant.

United States District Court, D. New Jersey.

August 5, 1981.

Attorney(s) appearing for the Case

Phillips & Cappiello, P. C., New York City by George J. Cappiello, Jr., New York City, Waters, McPherson, Hudzin & McNeill, P. A., Jersey City, N. J. by Richard Venino, Jersey City, N. J., for plaintiffs.

Wilentz, Goldman & Spitzer by Milton B. Conford, Woodbridge, N. J., for defendant Amerada Hess Corp.

Wiley, Malehorn & Sirota by Stephen B. Wiley, Convent, N. J., for defendant United States Lines, Inc.

Meyner & Landis by Jeffrey Reiner, Newark, N. J., Pepper, Hamilton & Scheetz, P. A. by Peter Hearn, Gail Granoff, Philadelphia, Pa., for defendant Sea-Land Service, Inc.

OPINION

STERN, District Judge.

These consolidated cases present the novel question whether a New Jersey tax law requiring employers of merchant seamen to withhold monies from their employees' wages and turn the funds over to the state is in violation of the federal Shipping Commissioners Act, 46 U.S.C. § 601.

I. FACTS AND PROCEDURAL HISTORY

On October 5, 1978, plaintiff William Sipe was...

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