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the regulation. Because the preamble, the regulation, and the
example specify the effects of “solely” on additional
remuneration paid to crew members, the effect of “solely” on
other factors, including subtraction of operating expenses, is
properly excluded.
The stipulation of facts, including the schedules computing
the proceeds earned by petitioner and the other crew members from
each of the voyages of the Elizabeth R., indicates that the crew
members’ share was charged for operating expenses at three
different levels. For every voyage, the proceeds subject to
allocation between the crew members and the fishing boat owner
and captain were reduced by two or three of fuel, ice, and
lubricating oil. For every voyage, the crew members’ 50-percent
share was reduced by one or more of payments to lumpers and for
food, and on one occasion for “miscellaneous”. For four voyages,
petitioner’s individual crew member’s share was charged for
“clothing”, and for one voyage, he was charged for unspecified
“supplies”.
In our view, each of these types of charges, at whatever
level incurred and subtracted, does not change the character of
the share of proceeds that petitioner received as depending
“solely” on the amount of the boat’s catch of fish within the
meaning of section 3121(b)(20) and section 31.3121(b)(20)-
1(a)(2), Employment Tax Regs. Notwithstanding that none of these
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