FAIRFIELD STEAMSHIP CORP.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (13 total)

• Encyclopaedia Britannica, Inc. v. SS Hong Kong Producer, 422 F.2d 7 (2d Cir. 1969)
  …rt' of those Rules was to establish uniform ocean bills of lading to govern the rights and liabilities of carriers and shippers inter se in international trade.” See Pan-Am Trade & Credit Corp. v. The Campfire, 156 F. 2d 603 (2 Cir.), cert. denied 329 U.S. 774, 67 S.Ct. 194, 91 L.Ed. 666 (1946); Scarburgh v. Compania Sud-Americana de Vapores, 174 F. 2d 423, 424 (2 Cir. 1946); Standard Electrica, S. A. v. Hamburg Sudamerikanische, etc., 375 F. 2d 943 (2 Cir.), cert. denied 389 U.S. 831, 88 S.Ct. 97, 19 L.E…
• United States v. Lynch, 192 F.2d 718 (9th Cir. 1951)
  …. . C. I. R. v. Transport Trading & Terminal Corp., 2 Cir., 1949, 176 F. 2d 570, 572, certiorari denied 338 U.S. 955, 70 S.Ct. 493, 94 L.Ed. 589. . See note 2. . Cf. Fairfield S.S. Corp. v. C. I. R., 2 Cir., 1946, 157 F. 2d 321; certiorari denied 329 U.S. 774, 67 S.Ct. 193, 91 L.Ed. 665.…
• Standard Electrica v. Hamburg Sudamerikanische Dampfschifffahrts-Gesellschaft, 375 F.2d 943 (2d Cir. 1967)
  …& n. 10 (S.D.N.Y.1953). Raising the minimum liability limitation to $500 per package was a very substantial concession by carriers to cargo interests. See Pan-Am Trade & Credit Corp. v. The Campfire, 156 F. 2d 603, 605-606 (2d Cir.), cert. denied 329 U.S. 774, 67 S.Ct. 194, 91 L.Ed. 666 (1946). This the majority concedes. Therefore, one would think that in a close case section 4(5) would be construed consistently with that purpose — to protect the cargo interest. This is, of course, a close case; the…