American Marine Corporation v. Towboat Z-Fourteen

Decision Date29 April 1963
Docket NumberNo. 19752.,19752.
Citation316 F.2d 238
PartiesAMERICAN MARINE CORPORATION, Appellant, v. The TOWBOAT Z-FOURTEEN, Her Engines, Tackle, Etc., Appellee.
CourtU.S. Court of Appeals — Fifth Circuit

Charles W. Howard, Jr., Charles D. Marshall, New Orleans, La., Edgar F. Barnett, Lake Charles, La., Neal D. Hobson, New Orleans, La. (Milling, Saal, Saunders, Benson & Woodward, New Orleans, La., Hall, Raggio & Farrar, Lake Charles, La., of counsel), for appellant.

Walter C. Peters, Jennings, La., George B. Matthews, Thomas W. Thorne, Jr., New Orleans, La., Lemle & Kelleher, New Orleans, La., Adams & Peters, Jennings, La., for appellee.

Before PHILLIPS*, CAMERON and WISDOM, Circuit Judges.

PER CURIAM.

The questions raised in this in rem proceeding involving an alleged lien on a vessel are well delineated in the published findings of facts and conclusions of law of the court below.1 We find them to be accurate and to deal fully with the issues of law and fact involved. We agree with the conclusions reached and the reasons given by the court below; and, based upon them, the judgment is

Affirmed.

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13 cases
  • Hirst v. C. I. R.
    • United States
    • U.S. Court of Appeals — Fourth Circuit
    • January 4, 1978
    ...to the donor in accord with the first Sheaffer case.In Commissioner of Internal Revenue v. Morgan's Estate, 37 T.C. 981 (1962), aff'd 316 F.2d 238 (6 Cir.), cert. denied, 375 U.S. 825, 84 S.Ct. 68, 11 L.Ed.2d 58 (1963), the trust instrument provided that the trustees should pay the donor's ......
  • SS Omnium Freighter v. Northwest Marine Ironworks, Inc.
    • United States
    • U.S. Court of Appeals — Eighth Circuit
    • February 18, 1965
    ...Dannebrog, 2 Cir., 1963, 320 F.2d 628; American Marine Corp. v. Towboat Z-Fourteen, D.C.W.D.La., 1961, 214 F.Supp. 849, 852, aff'd 5 Cir., 1963, 316 F.2d 238; Diaz v. The S. S. Seathunder, D.C.Md., 1961, 191 F.Supp. 807, 818; Marine Chartering Co. v. Schirmer Stevedoring Co., D.C. N.D.Cal.,......
  • Evangelista v. C. I. R.
    • United States
    • U.S. Court of Appeals — Seventh Circuit
    • August 12, 1980
    ...1363 (1971), aff'd, 469 F.2d 694 (5th Cir. 1972) (per curiam); Estate of Morgan v. Commissioner, 37 T.C. 981 (1962), aff'd, 316 F.2d 238 (6th Cir.) (per curiam), cert. denied, 375 U.S. 825 (1963). But see Estate of Levine v. Commissioner, No. 80-4034 (2d Cir. July 10, 1980); Johnson v. Comm......
  • Johnson v. CIR
    • United States
    • U.S. Court of Appeals — Sixth Circuit
    • April 9, 1974
    ...(8th Cir.), cert. denied, 375 U.S. 818, 84 S.Ct. 55, 11 L.Ed.2d 53 (1963) ; Estate of Morgan, 37 T.C. 981 (1962), aff'd per curiam, 316 F.2d 238 (6th Cir.), cert. denied, 375 U.S. 825, 84 S.Ct. 68, 11 L.Ed. 2d 58 (1963) ; Estate of Sheaffer, 25 T.C.Mem. 646 (1966) ; Richard M. Turner, 49 T.......
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