GOLDSTEIN, AKA PIETRARU, ET AL.

v.

COX ET AL.

Citator

Cited By

• United States v. W. M. Webb, Inc., 397 U.S. 179 (U.S. 1970)
  …ishermen, operating under arrangements similar to those here, to be employees of the shipowner for the purposes of these statutes. It reached this conclusion by applying to the facts the standards of maritime law. We granted certiorari in this case, 394 U. S. 996 (1969), to resolve this conflict, and to clarify the application to maritime workers of these important federal statutes. II The parties agree that both the FICA and the FUTA impose taxes on employers measured by the compensation paid to employees…
• Goldstein v. COX, 396 U.S. 471 (U.S. 1970)
• Stevens v. Seacoast Co., Inc., 414 F.2d 1032 (5th Cir. 1969)
  …ion Act or the Federal Unemployment Tax Act. Analyzing the problem in the light of general maritime principles urged upon the Court by the Government, this Court in United States v. W. M. Webb Inc., 5 Cir., 1969, 402 F. 2d 956, A.M.C. cert. granted, 394 U.S. 996, 89 S.Ct. 1591, 22 L.Ed.2d 774 had this to say concerning an arrangement which was substantially identical with that involved in the instant case: “Does a realistic application of common law tests require the relationship of owners to the captains…