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JACKSON v. PHINNEY

Civ. A. Nos. 1478-1480.

266 F.Supp. 835 (1967)

Norvell JACKSON, James Jackson and S. F. Jackson, t/a Jackson Seafood Company, Plaintiffs, v. Robert L. PHINNEY, District Director of Internal Revenue, Defendant. L. E. CASTERLINE and Frank Casterline, t/a Casterline Fish Company et al., Plaintiffs, v. Robert L. PHINNEY, District Director of Internal Revenue, Defendant. JOHNSON FISH COMPANY, Inc., Plaintiff, v. Robert L. PHINNEY, District Director of Internal Revenue, Defendant.

United States District Court W. D. Texas, Austin Division.

April 13, 1967.

Attorney(s) appearing for the Case

Joseph J. Lyman, Washington, D. C., Eli Mayfield, Palacios, Tex., for plaintiffs.

Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., Robert L. Waters, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., for defendant.

MEMORANDUM OPINION

ROBERTS, District Judge.

These three cases have been consolidated for decision by the Court on the pleadings, depositions, stipulations, and briefs. Each case is a suit for refund of Federal Insurance Contributions Act (FICA) taxes and Federal Unemployment Tax Act (FUTA) taxes, levied according to 26 U.S.C. Section 3121(d) and 26 U.S.C. Section 3306(i), respectively. The Internal Revenue Service (IRS) alleges that the plaintiffs are employers...

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