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United States v. W. M. Webb, Inc., 397 U.S. 179 (1970)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. W. M. Webb, Inc., 397 U.S. 179 (1970)
United States v. W. M. Webb, Inc. No. 63 Argued November 17, 1969 Decided March 3, 1970 397 U.S. 179
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
Syllabus
Respondents owned commercial fishing boats, the fishing being done through oral contractual arrangements with boat captains who staffed and provisioned the boats and managed their day-to-day operation. The captains, without an earnings guarantee if they failed to catch fish, agreed to make fishing trips for the season and to return the catches to plants designated by respondents. The plants paid respondents according to the volume of the catch, and respondents paid the captains and crews on the same basis, according to previously negotiated terms. Respondents filed tax returns as employers under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA), and paid the employer’s share of the taxes due on the earnings of the captains and crews. Those statutes define "employee" as any individual who has employee status under "the usual common law rules" applicable to a determination of the master-servant relationship. Respondents, after making refund claims, sued for refunds in the District Court, which determined that the captains and crews were not respondents’ employees under those statutes, holding that the statutes’ prescription of "common law rules" barred application of maritime standards. The Court of Appeals affirmed.
Held: The status of the captains and crews under the FICA and FUTA must, in this instance, be determined under the standards of maritime law, which is the common law of seafaring men. Pp. 182-194.
402 F.2d 956, reversed and remanded.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. W. M. Webb, Inc., 397 U.S. 179 (1970) in 397 U.S. 179 397 U.S. 180. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=WJFU383EW7KS64X.
MLA: U.S. Supreme Court. "Syllabus." United States v. W. M. Webb, Inc., 397 U.S. 179 (1970), in 397 U.S. 179, page 397 U.S. 180. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=WJFU383EW7KS64X.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. W. M. Webb, Inc., 397 U.S. 179 (1970). cited in 1970, 397 U.S. 179, pp.397 U.S. 180. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=WJFU383EW7KS64X.
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