Seas Shipping Co. v. Comm'r, 387 U.S. 943 (1967). · Go Syfert
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Seas Shipping Co. v. Comm'r, 387 U.S. 943 (1967). Cases Citing This Book View Copy Cite
20 citation events across 9 distinct courts.
Strongest positive: George E. Johnson and Sylvia v. Johnson v. Commissioner of Internal Revenue (ca9, 1982-03-26) · Strongest negative: Amerada Hess Corp. v. Commissioner (ca3, 1975-05-13)
Treatment trajectory · 1969 → 2026 · click a year to view as-of
1969 1997 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
cited Cited "but see" Amerada Hess Corp. v. Commissioner
3rd Cir. · 1975 · signal: but see · confidence high
But see Seas Shipping Co. v. Commissioner, 371 F.2d 528, 529 (2d Cir.), cert. denied, 387 U.S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (1967). .
discussed Cited "see" George E. Johnson and Sylvia v. Johnson v. Commissioner of Internal Revenue
9th Cir. · 1982 · signal: see · confidence high
See Seas Shipping Co. v. Commissioner, 371 F.2d 528 (2d Cir.), cert. denied, 387 U.S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (1967); MacDonald v. Commissioner, 230 F.2d 534 (7th Cir. 1956); Heiner v. Crosby, 24 F.2d 191 (3d Cir. 1928); Phillips v. United States, 12 F.2d 598 (W.D.Pa.1926), rev’d on other grounds, 24 F.2d 195 (3d Cir.1928); Walter v. Duffy, 287 F. 41 (3d Cir. 1923).
discussed Cited "see" Bar L Ranch, Inc., and in Intervention-Appellant v. Robert L. Phinney, United States of America, in Intervention-Appellee
5th Cir. · 1970 · signal: accord · confidence high
Absent a readily ascertainable value it is accepted practice where property is exchanged to hold, as did the Court of Claims in Philadelphia Park Amusement Co. v. United States, 126 F.Supp. 184, 189 , 130 Ct.Cl. 166, 172 (1954), that the values “of the two properties exchanged in an arms length transaction are either equal in fact, or are presumed to be equal.” Id. at 72, 82 S. Ct. at 1194 ; accord, Seas Shipping Company v. Commissioner of Internal Revenue, 2 Cir. 1967, 371 F.2d 528 , cert. denied, 387 U.S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (computing fair market value of shares of sto…
cited Cited "see, e.g." Estate of Rochester H. Rogers, Deceased v. Commissioner of Internal Revenue
2d Cir. · 1971 · signal: see also · confidence low
See also Seas Shipping Company, 371 F.2d 528 (2d Cir.), cert. denied, 387 U. S. 943 , 87 S.Ct. 2076 , 18 L.Ed.2d 1330 (1967).
Retrieving the full opinion text from the archive…
Seas Shipping Co., Inc.
v.
Commissioner of Internal Revenue
No. 1283.
Supreme Court of the United States.
Jun 5, 1967.
387 U.S. 943
John Logan O’Donnell for petitioner. Solicitor General Marshall, Assistant Attorney General Rogovin, Harry Baum and Loring W. Post for respondent.
Published

C. A. 2d Cir. Certiorari denied.