Legal Opinion

United States v. Insurance Co. of North America

Court of Appeals for the Fourth Circuit

Decided January 21, 1944No. Nos. 5146-5148PublishedCited by 6 opinions

1Opinion of the Court

WARING, District Judge.

“The Fund,” which appears as the appellant in this cause, consists of moneys deposited with the Treasurer of the United States on account of just compensation for the Danish vessel, “Anna Maersk”, which was taken over by the United States.

It appears that in February, 1940, after Germany had commenced its war on Poland, but while Germany, Denmark and the United States were all officially at peace, the Danish M. V. Peter Maersk, with cargo from the United States, sailed for Japan and other eastern countries via the Panama Canal. Shortly after clearing the canal the vessel…

2Cases cited3 opinions

  1. Booth v. FletcherCourt of Appeals for the D.C. Circuit · 1938
  2. Watts, Watts & Co. v. Unione Austriaca Di NavigazioneSupreme Court of the United States · 1918
  3. Sitnek v. Fund Deposited with Treasurer of United StatesDistrict Court, D. Maryland · 1943

3Cited by6 opinions

  1. Bethlehem Steel Corporation v. Malcolm B. DeversCourt of Appeals for the Fourth Circuit · 1968
  2. Gray v. CommissionerUnited States Tax Court · 1980
  3. Bethlehem Steel Corp. v. U. S. Metal Plastics, Inc.District Court, D. Maryland · 1967
  4. United States v. Grain Importers (Eire), Ltd.Court of Appeals for the First Circuit · 1944
  5. Gray v. CommissionerUnited States Tax Court · 1980

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