BERLIN

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (13 total)

• Aston Bartholomew v. Universe Tankships, Inc., 263 F.2d 437 (2d Cir. 1959)
  …actor. Thus the Jones Act has often been applied although the “flag of the ship” was foreign. E.g., Uravic v. F. Jarka Co., 1931, 282 U.S. 234, 51 S.Ct. 111, 75 L.Ed. 312; Gerradin v. United Fruit Co., 2 Cir., 1932, 60 F. 2d 927, certiorari denied 287 U.S. 642, 53 S.Ct. 92, 77 L.Ed. 556; Gambera v. Bergoty, 2 Cir., 1942, 132 F. 2d 414, certiorari denied 1943, 319 U.S. 742, 63 S.Ct. 1030, 87 L.Ed. 1699. Ownership of the vessel by American citizens was also lacking in the Uravic and Gambera cases. That th…

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• Fitzgerald v. Texaco, Inc., 521 F.2d 448 (2d Cir. 1975)
  …F.Supp. 110 (D.Vt.), aff’d, 487 F. 2d 1393 (2d Cir. 1973), cert. denied, 417 U.S. 976, 94 S.Ct. 3182, 41 L.Ed.2d 1146 (1974) (environmental protection of American lake). See also Gerradin v. United Fruit Co., 60 F. 2d 927 (2d Cir.), cert. denied, 287 U.S. 642, 53 S.Ct. 92, 77 L.Ed. 556 (1932); G. Gilmore & C. Black, The Law of Admiralty 388 et seq. (1957). Here the principal place of business of the parent corporation, Texaco, Inc., is in New York City, in the Southern District of New York. The nominal…
• Haywood Lumber & Mining Co. v. Commissioner of Internal Revenue, 178 F.2d 769 (2d Cir. 1950)
  …ax returns is delegated to an agent, the taxpayer should be held to accept its agent’s efforts cum onere and be chargeable with his negligence. That was the rationale suggested by this court in Berlin v. Commissioner, 59 F. 2d 996, certiorari denied 287 U.S. 642, 53 S.Ct. 90, 77 L.Ed. 555. Further reflection convinces us that that proposition is not sound. The standard of care imposed by section 291 is personal to the taxpayer. To impute to the taxpayer the mistakes of his consultant would be to penalize hi…