UNITED STATES LIGHTERAGE CORP. v. HOEY

No. 212.

142 F.2d 484 (1944)

UNITED STATES LIGHTERAGE CORPORATION v. HOEY et al.

Circuit Court of Appeals, Second Circuit.

May 8, 1944.


Attorney(s) appearing for the Case

Thomas A. McDonald, of New York City, for plaintiff-appellant.

James B. M. McNally, U. S. Atty., of New York City (Florence P. Shientag, Asst. U. S. Atty., of New York City, of counsel), for defendant-appellee.

Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.


AUGUSTUS, N. HAND, Circuit Judge.

The plaintiff-appellant owns and operates non-self-propelled barges documented under the laws of the United States and during the years 1936 to 1939 inclusive employed the customary bargees who were in sole charge of its vessels. It included in its Social Security Tax Returns for those years the earnings of its bargees and paid taxes thereon under Title IX of the Social Security Act, 42 U.S.C.A. § 1101 et seq., for the years...

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