James E. Anderson and Cheryl J. Latos - Page 41

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          necessarily depend on the amount of the catch.  See sec.                    
          3121(b)(20(A) (emphasis added); SBJPA sec. 1116, 110 Stat. 1452,            
          1762, 1996-3 C.B. 1, 931; S. Rept. 104-281, at 10 (1996).                   
          Congress added section 3121(b)(20)(A) to conform to the reality             
          of longstanding fishing industry practices that allowed pers to             
          be paid to the mate, the cook, and the engineer.  See S. Rept.              
          104-281, supra at 10 (stating that the $100 exception would                 
          recognize longstanding industry practice).                                  
               The issue of statutory interpretation presented is not                 
          whether to create another exception analogous to section                    
          3121(b)(20)(A), but to interpret the original text of section               
          3121(b)(20) to determine whether subtraction of operating                   
          expenses from the proceeds of the catch prevents an individual’s            
          share of the proceeds from depending on the amount of the catch.            
               The operating expenses are fixed expenses subtracted from              
          the proceeds of the catch, whereas the $100 payment exception               
          applies to additional remuneration.  The $100 cash payment                  
          exception and the subtraction of operating expenses are so                  
          unrelated and dissimilar that there is no inference or                      
          implication that Congress intended, by injecting the $100 payment           
          exception for pers under section 3121(b)(20)(A), to exclude the             
          reduction of proceeds by operating expenses that was embedded in            
          the statute as originally enacted.  See Chevron U.S.A., Inc., v.            








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