United Bus. Corp. v. Comm'r, 290 U.S. 635 (1933). · Go Syfert
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United Bus. Corp. v. Comm'r, 290 U.S. 635 (1933). Cases Citing This Book View Copy Cite
89 citation events across 13 distinct courts.
Strongest positive: Orduna S.A. v. Zen-Noh Grain Corp. (ca5, 1990-10-05)
Treatment trajectory · 1935 → 2026 · click a year to view as-of
1935 1980 2026
Top citers, strongest first. 5 distinct citers.
discussed Cited "see" ca3 1990
3rd Cir. · 1990 · signal: accord · confidence high
But see Hastorf v. O'Brien, 173 F. 346, 347 (2d Cir.1909) (charterer held to reasonable man standard); accord The TERNE, 64 F.2d 502 (2d Cir.) (charterer not liable when ship caught in ice and damaged), cert. denied, 290 U.S. 635 , 54 S.Ct. 53 , 78 L.Ed. 552 (1933). 28 The commentators have strongly criticized these Second Circuit decisions which impose liability without fault on the charterer under a safe berth clause.
discussed Cited "see" Orduna S.A. v. Zen-Noh Grain Corp.
5th Cir. · 1990 · signal: accord · confidence high
But see Hastorf v. O’Brien, 173 F. 346, 347 (2d Cir.1909) (charterer held to reasonable man standard); accord The TERNE, 64 F.2d 502 (2d Cir.) (charterer not liable when ship caught in ice and damaged), cert. denied, 290 U.S. 635 , 54 S.Ct. 53 , 78 L.Ed. 552 (1933).
discussed Cited "see" Badger Materials, Inc. v. Commissioner (2×)
Tax Ct. · 1963 · signal: see · confidence high
See United Business Corporation of America, 19 B.T.A. 809, 831-832 (1930), affd. 62 F. 2d 754 (C.A. 2, 1933), certiorari denied 290 U.S. 635 (1933); Arlington F. Brown, 24 T.C. 256 , 264 (1955); and Rice v. Commissioner, 295 F. 2d 239 (C.A. 5, 1961), affirming per curiam a Memorandum Opinion of this Court.
discussed Cited "see" Cutcliffe v. Commissioner
Tax Ct. · 1946 · signal: see · confidence high
See United Business Corporation of America, 19 B.T.A. 809 , affirmed (C.C.A., 2nd Cir.), 62 Fed. (2d) 754 , certiorari *133 denied, 290 U.S. 635 ; Mertens "Law of Federal Income Taxation," § 50.21; Louis Halle, supra. We sustain respondent's determination as to the deficiencies, but not as to fraud.
cited Cited "see" Trico Products Corporation v. McGowan
W.D.N.Y. · 1946 · signal: see · confidence high
See United Business Corporation of America v. Commissioner, 2 Cir., 62 F.2d 754 , certiorari denied 290 U.S. 635 [ 54 S.Ct. 53 , 78 L.Ed. 552 ]; L.
United Business Corp.
v.
Commissioner of Internal Revenue
No. 108.
Supreme Court of the United States.
Oct 9, 1933.
290 U.S. 635
Messrs. F. S. Bright and H. Stanley Hinrichs for petitioner. Solicitor General Biggs for respondent.
Cited by 1 opinion  |  Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.