Universe Tankships, Inc. v. Bartholomew, 359 U.S. 1000 (1959). · Go Syfert
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Universe Tankships, Inc. v. Bartholomew, 359 U.S. 1000 (1959). Cases Citing This Book View Copy Cite
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cited 3× by 1 distinct case · “The classic debt is an unqualified obligation to pay a sum certain at a reasonably close fixed maturity date along with a fixed percentage in interest payable regardless of the debtor’s income or lack thereof.”
196 citation events (3 in the last 25 years) across 38 distinct courts.
Strongest positive: Boca Investerings Partnership v. United States (dcd, 2001-10-05) · Strongest negative: Cannon v. US Acoustics Corporation (ilnd, 1975-06-26)
Treatment trajectory · 1959 → 2026 · click a year to view as-of
1959 1992 2026
Top citers, strongest first. 29 distinct citers. How cited ↗
discussed Cited "but see" Cannon v. US Acoustics Corporation
N.D. Ill. · 1975 · signal: but see · confidence high
But see, Fleischer v. A.A.P., Inc., 163 F. Supp. 548 (S.D.N.Y.1958), appeal dismissed, 264 F.2d 515 (2d Cir. 1959), cert. denied, 359 U.S. 1002 , 85 S.Ct. 68, 3 L.Ed.2d 1030 (1959); United States v. Standard Oil Company, 136 F.Supp. 345 (S.D.N.Y.1955). 30 .
examined Cited as authority (quoted) Boca Investerings Partnership v. United States
D.D.C. · 2001 · quote attribution · 1 verbatim quote · confidence low
the classic debt is an unqualified obligation to pay a sum certain at a reasonably close fixed maturity date along with a fixed percentage in interest payable regardless of the debtor's income or lack thereof.
discussed Cited as authority (quoted) Robert Demartino, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant
2d Cir. · 1988 · quote attribution · 1 verbatim quote · confidence low
only a bona fide loss is allowable. substance and not mere form shall govern in determining a deductible loss.
discussed Cited "see" In Re PSINet Inc.
Bankr. S.D.N.Y. · 2001 · signal: see · confidence high
See Gilbert v. Commissioner, 262 F.2d 512, 514 (2d Cir.), cert denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959) (court analyzes the "substantial economic reality”; determination must be made "in the light of all the facts of the particular case”). 25 .
cited Cited "see" Wiradihardja v. Bermuda Star Line, Inc.
S.D.N.Y. · 1992 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., 263 F.2d 437, 444 (2d Cir.), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959); Deakle v. John E.
cited Cited "see" Nathaniel Cruz v. Maritime Company of Philippines
2d Cir. · 1983 · signal: see · confidence high
See id.
discussed Cited "see" Red Star Towing & Transportation Co. v. Ming Giant
S.D.N.Y. · 1983 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., 263 F.2d 437, 443-47 (2d Cir.1959) (Jones Act claim), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959); Best v. Honeywell, Inc., 491 F.Supp. 269 (D.Conn.1979) (D.O.H.S.A. and general maritime claims, diversity jurisdiction), aff’d without opinion sub nom.
cited Cited "see" Pain v. United Technologies Corp.
D.C. Cir. · 1980 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., 263 F.2d 437, 443 (2d Cir.), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959). .
discussed Cited "see" Fisher v. Agios Nicolaos V
5th Cir. · 1980 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., 263 F.2d 437, 443 (2nd Cir.), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959); Mattes v. National Hellenic American Line, S.A., 427 F.Supp. 619, 629 (S.D.N.Y.1977).
discussed Cited "see" Jack Fisher, Personal Representative of the Estate of Dimitrios Kepessidis v. The Agios Nicolaos V, Eugenia Kepessidis, Individually, Etc. v. The Agios Nicolaos V, Etc.
5th Cir. · 1980 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., 263 F.2d 437, 443 (2nd Cir.), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959); Mattes v. National Hellenic American Line, S.A., 427 F.Supp. 619, 629 (S.D.N.Y.1977).
cited Cited "see" Silver Chrysler Plymouth, Inc. v. Chrysler Motors Corp.
E.D.N.Y · 1973 · signal: see · confidence high
See Fleischer v. A.A.P., Inc., 163 F.Supp. 548, 552 (S.D.N.Y.1958), appeal dismissed, 264 F.2d 515 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
discussed Cited "see" Emle Industries, Inc. v. Patentex, Inc.
2d Cir. · 1973 · signal: see · confidence high
See Fleischer v. Phillips, 264 F.2d 515 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959); Marco v. Dulles, 268 F.2d 192 (2d Cir. 1969); 9 Moore, Federal Practice p 110.13 6 At the time of Judge Weinfield's decision, preservation of a client's confidences was governed by Canons 6 and 37 of the Canons of Professional Ethics, whereas the motion to disqualify in the instant case was made under Canon 4 of the Code of Professional Responsibility, which superseded the Canons on January 1, 1970.
cited Cited "see" United States v. Paul N. Hankish
4th Cir. · 1972 · signal: see · confidence high
See Fleischer v. Phillips, 264 F.2d 515 (2 Cir. 1959), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see" J. S. Biritz Construction Co. v. Commissioner of Internal Revenue, Joseph S. Biritz and Dorothy Biritz v. Commissioner of Internal Revenue
8th Cir. · 1967 · signal: see · confidence high
See concurring opinion of Waterman, J., in Gilbert v. Commissioner of Internal Revenue, 248 F.2d 399, 408 (2 Cir. 1957), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1950).
discussed Cited "see" Fitzgerald v. United States Lines Co.
2d Cir. · 1962 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., supra, 2 Cir., 263 F.2d 437, 448 , certiorari denied 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 ; Romero v. International Terminal Operating Co., supra, 358 U.S. 354, 380-381 , 79 S.Ct. 468 , 3 L.Ed.2d 368 ; Michalic v. Cleveland Tankers, Inc., 364 U.S. 325, 331 , 81 S.Ct. 6 , 5 L.Ed.2d 20 .
discussed Cited "see" Fitzgerald v. United States Lines Company
2d Cir. · 1962 · signal: see · confidence high
See Bartholomew v. Universe Tankships, Inc., supra, 2 Cir., 263 F.2d 437, 448 , certiorari denied 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 ; Romero v. International Terminal Operating Co., supra, 358 U.S. 354, 380-381 , 79 S.Ct. 468 , 3 L.Ed.2d 368 ; Michalic v. Cleveland Tankers, Inc., 364 U.S. 325, 331 , 81 S.Ct. 6 , 5 L.Ed.2d 20 .
discussed Cited "see" P. M. Finance Corporation v. Commissioner of Internal Revenue
3rd Cir. · 1962 · signal: see · confidence high
See Gilbert v. Commissioner, 248 F.2d 399, 407, 409-410 (2 Cir. 1957), on remand, 17 TCM 29, aff’d 262 F.2d 512 (2 Cir. 1958), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959); Prudence Securities Corp. v. Commissioner, 135 F.2d 340, 341 (2 Cir. 1943); Gooding Amusement Co., 23 T.C. 408, 418-419 (1954), aff’d, 236 F.2d 159 (6 Cir. 1956), cert. denied, 352 U.S. 1031 , 77 S.Ct. 595 , 1 L.Ed.2d 599 (1957); Edward T.
cited Cited "see, e.g." Becker v. Internal Revenue Service
S.D.N.Y. · 2002 · signal: see, e.g. · confidence low
See, e.g., Bucurescu v. 190A Realty Corp., 282 B.R. 124, 129 (S.D.N.Y.2002). 2 . 262 F.2d 512, 514 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959). 3 .
discussed Cited "see, e.g." Castanho v. Jackson Marine, Inc.
E.D. Tex. · 1980 · signal: see also · confidence low
Id. at 583-92 , 73 S.Ct. at 928-933 ; see also Bartholomew v. Universe Tankships, Inc., 263 F.2d 437, 441 (2d Cir. 1959) (“the decisional process . involves the ascertainment of the facts or groups of facts which constitute contacts between the transaction involved in the case and the United States, and then deciding whether or not they are substantial”) (emphasis added), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959).
discussed Cited "see, e.g." De Mateos v. Texaco Panama, Inc.
E.D. Pa. · 1976 · signal: see also · confidence low
See also Bartholomew v. Universe Tankships, Inc., 263 F.2d 437 (2d Cir.) cert. denied 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959); Southern Cross Steamship Co. v. Firipis, 285 F.2d 651 (4th Cir. 1960).
discussed Cited "see, e.g." Rode v. Sedco, Inc.
E.D. Tex. · 1975 · signal: see also · confidence low
See also Bartholomew v. Universe Tank Ships, Inc., 263 F.2d 437 (2d Cir. 1969), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959), where it was noted that [w]hat we now do is not to disregard the corporate entity to impose liability on the stockholders, but rather to consider a foreign corporation as if it were an American corporation pursuant to the liberal policies of a regulatory act. 263 F.2d at 442 .
discussed Cited "see, e.g." Joseph A. Yablonski v. United Mine Workers of America
D.C. Cir. · 1972 · signal: compare · confidence low
Compare Uniweld Prods., Inc. v. Union Carbide Corp., 385 F.2d 992, 994 (5th Cir. 1967), cert, denied, 390 U.S. 921 , 88 S.Ct. 853 , 19 L.Ed.2d 980 (1968), with Marco v. Dulles, 268 F.2d 192 (2d Cir. 1959), and Fleischer v. Phillips, 264 F.2d 515, 517 (2d Cir.), cert, denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see, e.g." Affiliated Research, Inc. v. The United States
Ct. Cl. · 1965 · signal: see, e.g. · confidence low
See, e. g., Gilbert v. Commissioner, 262 F.2d 512, 513 (2d Cir.), cert. denied, 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 (1959).
cited Cited "see, e.g." Scognamiglio v. Home Lines, Inc.
S.D.N.Y. · 1965 · signal: compare · confidence low
Compare Bartholomew v. Universe Tankships, Inc., 263 F.2d 437 (2d Cir.), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959). .
cited Cited "see, e.g." Fellinger v. United States
N.D. Ohio · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
cited Cited "see, e.g." Moughon v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
cited Cited "see, e.g." Morris Moughon and Wife, Virginia Moughon v. Commissioner of Internal Revenue, Martin A. Hayes & Co., Inc. v. Commissioner of Internal Revenue, Hubert C. Cunningham v. Commissioner of Internal Revenue
6th Cir. · 1964 · signal: see also · confidence low
See also Gilbert v. Commissioner, 248 F.2d 399 (2nd Cir. 1957), affirmed 262 F.2d 512 (2nd Cir. 1959), cert. denied 359 U.S. 1002 , 79 S.Ct. 1139 , 3 L.Ed.2d 1030 .
discussed Cited "see, e.g." Burns v. Marine Transport Lines, Inc.
S.D.N.Y. · 1962 · signal: see, e.g. · confidence low
See, e. g., concurring opinion of Judge Lumbard in Bartholomew v. Universe Tanksbips, Inc., 263 F.2d 437, 448 (2 Cir. 1959), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959); Fall v. Esso Standard Oil Co., 297 F.2d 411, 417 (5 Oir. 1961); Gilmore and Black, Admiralty 303.
discussed Cited "see, e.g." De Vapores, S.A. v. McLeod
2d Cir. · 1962 · signal: see also · confidence low
See also the cases summarized in footnote 3 of the Lauritzen opinion, 345 U.S. at 573 , 73 S.Ct. 97 and Bartholomew v. Universe Tankships, 263 F.2d 437 (2 Cir.), cert. denied, 359 U.S. 1000 , 79 S.Ct. 1138 , 3 L.Ed.2d 1030 (1959).
Retrieving the full opinion text from the archive…
Universe Tankships, Inc.
v.
Bartholomew
No. 823.
Supreme Court of the United States.
May 25, 1959.
359 U.S. 1000
Victor S. Cichanowicz for petitioner., Morton M. Shreck for respondent.
Cited by 1 opinion  |  Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 73%
Citer courts: Second Circuit (1) · District of Columbia (1)

C. A. 2d Cir. Certiorari denied.