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We observe that an interpretation that the word “solely”
excludes subtraction of operating expenses would not harmonize
with the origin, intent, and purpose of the statute to help the
small boat fishing industry. See Natl. Muffler Dealers
Association, Inc. v. United States, 440 U.S. at 477. We do not
interpret the regulation more strictly than section 3121(b)(20)
itself. Section 3121(b)(20) does not mention “solely”. The
regulation was not promulgated substantially contemporaneously
with section 3121(b)(20); it was promulgated in 1980, 4 years
after the statute. The regulation has not been amended to
reflect the enactment of section 3121(b)(20)(A) in 1996, which
overruled Flamingo Fish Corp. v. United States, 32 Fed. Cl. 377
(1994), and allowed payments of $100 pers.
The purpose underlying the regulation and the use of the
word “solely” in the preamble is to preclude self-employment
status for crew members who receive additional remuneration for
services in the form of “any fee, hourly wage, minimum for
services,” or “other cash or property independent of the size of
the catch”. (Emphasis added.) We also observe, consistently
with our comment in the last sentence of section 2.a. of this
Opinion, citing Langer’s An Introduction to Symbolic Logic, that
proceeds after subtraction of operating expenses is a subclass of
proceeds and that operating expenses that reduce the proceeds
differ from the disqualifying additional payments referred to in
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