maryland drydock company
( formerly globe shipbuilding & dry dock co. and maryland drydock co. )
maryland shipbuilding and drydock company v. the united states, 409 f. 2d 1363 (ct. cl. 1969 )
maryland shipbuilding and drydock company v. the united states, 409 f. 2d 1363 (ct. cl. 1969): : justia
beautifully engraved certificate from the globe shipbuilding and dry dock company of maryland issued in 1920. this historic document has an ornate border around it with the company' s name on top. this item has the signatures of the company' s president, b. c. cooke and secretary and is over 86 years old. globe shipbuilding company of baltimore was later known as the maryland drydock company .
beautifully engraved certificate from the maryland shipbuilding & drydock company issued in 1957. this historic document was printed by american bank note company and has an ornate border around it with a vignette of two allegorical men flanking thwo ships in drydock. this item has the printed signatures of the company' s president, george french and secretary and is over 48 years old. certificate vignette the maryland shipbuilding and drydock company was a corporation chartered in the state of maryland and engaged in the business of shipbuilding and ship repair with its principle office in fairfield, maryland, and has an average of 1700 employees in the baltimore area
maryland shipbuilding & drydock co. the company was primarily a repair yard which also did major conversions and reconstructions and only limited new construction. koppers company, of pittsburgh, bought the business in the mid - 1930s. f
built by newport news shipbuilding & drydock company, newport news | 1930 sold to w. j. myles renamed meddo, 1933 scrapped at philadelphia .
built by maryland steel co. , sparrow’s point, maryland | 20th may 1942 torpedoed and sunk by german submarine u. 103 off cuba .
in 1920, globe shipbuilding company, of superior wi, relocated to baltimore and opened a new yard, called globe shipbuilding & dry dock company of maryland. this business closed in 1922, however, after building only two ships and experiencing the bankruptcy of a client for whom they were converting five hog islanders into tankers. a new company, maryland drydock, took over the yard in april 1922 and it operated under this name until 1957, when it became
built by newport news shipbuilding & drydock company, newport news | 1942 to us navy renamed asterion used as a q ship, 1944 used as a weather ship, 1946 scrapped .
built by newport news shipbuilding & drydock company, newport news | 17th october 1942 torpedoed and sunk by german submarine u. 618 while in convoy on137 with the loss of 47 lives .
built by maryland steel co. , sparrow’s point, maryland | 7th june 1942 torpedoed and sunk by german submarine u. 159 with the loss of 2 lives .
to assist people who live in maryland, we have provided statistics about asbestos and mesothelioma in maryland. we have also included descriptions of the industries and lists of cities, towns and specific job sites in maryland where asbestos exposure is likely to have occurred. treatment options and recent news about asbestos and mesothelioma in maryland are also provided .
built by newport news shipbuilding & drydock company, newport news | 1942 to us navy renamed atik used as a q ship, 26th march 1942 torpedoed and sunk by german submarine u. 123 .
built by bethlehem steel co. , sparrow’s point, maryland | 1951 scrapped at bordentown .
built by newport news shipbuilding & drydock company, newport news | 24th june 1942 torpedoed and damaged by german submarine u. 404 while in convoy with the loss of 2 lives, 25th june 1942 sunk .
built by maryland steel co. , sparrow’s point, maryland | 15th april 1942 torpedoed and sunk by german submarine u. 571 off east coast of usa and lost with all hands .
built by bethlehem steel co. , sparrow’s point, maryland | 1950 scrapped at fieldsbro’ nj .
a. h. bull & company, new york (1902 - 1963) / baltimore insular line inc .
on october 28, 1960, through the negligence of plaintiff' s employees, a merchant ship developed a serious list while being berthed in drydock # 1. before the vessel could be righted it suffered extensive damage and, in addition, damaged drydock # 1 to the extent that it sank. lesser damage to another drydock, adjacent piers, and other structures and equipment, also resulted .
maryland has an average mesothelioma death rate of about 8. 1 people per million annually (source: cdc )
not only is maryland a coastal mid - atlantic state, but the chesapeake bay offers a lot of opportunities for shipyards, dry docks and other shipping concerns where workers would have been exposed to asbestos. companies like bethlehem steel, which built a shipyard at sparrow’s point, were responsible for thousands of individuals becoming ill with mesothelioma, asbestosis, and other asbestos - related conditions. other ship manufacturers in the state include maryland shipbuilding & drydock company, newport news shipyard, and key highway shipyard .
evans, david and greg johnstone. “asbestos use companies and locations in maryland. ” all about malignant mesothelioma, september 2005 .
for the purpose of carrying on in this state the business of ship building and repairing & the other branches of business or manufacturing necessarily connected therewith
, the chesapeake marine railway and dry dock company was formally chartered in 1868, by
highly respected leaders in the social, religious, and political affairs of the black community
, including john w. locks and isaac myers. these men and others obtained a lease through an agent, william applegarth. applegarth negotiated terms of a lease with its owner and then assigned the lease to
the john smith company
in 1866. the john smith company was chartered two years later as the chesapeake marine railway and dry dock company. although the charter included the provision that the company was to exist for forty years, due to a misunderstanding, the lease expired and was not renewed in 1884. the company ceased operations that year .
audience level: 0. 75 (from 0. 65 for maryland s... to 0. 83 for agreement... )
[ kanethara group inc. urltoken ] (the first indian company to design cruise ship for india and building world biggest floating vessel freedomship in india .) )
mesothelioma incidence in maryland is highest in and around the baltimore and washington, d. c. areas (source: journal of the american medical association )
this information resource of the maryland state archives is presented here for fair use in the public domain. when this material is used, in whole or in part, proper citation and credit must be attributed to the maryland state archives. please note: rights assessment for associated source material is the responsibility of the user .
built by bethlehem steel co. , sparrow’s point, maryland | 24th may 1942 shelled and sunk by german submarine u. 558 with the loss of 1 life .
agreement between [ the company ] and local no. 31, industrial union of marine and shipbuildings workers of america a. f. l. - c. i. o
if you or a loved one has been diagnosed with mesothelioma and were exposed to asbestos at a commercial, residential or military site in maryland, you may be entitled to compensation. don’t lose your right to file a claim. you must act quickly and file your claim within the appropriate statute of limitations for the state of maryland .
by far the greatest concentration of asbestos exposure and mesothelioma diagnoses in maryland has occurred in the baltimore area, mostly due to the shipbuilding and other industrial efforts taking place there .
maryland has been home to many shipyards over the years, and while all of these worksites present potential for exposing their employees to asbestos, some have been more dangerous than others .
asbestos was used heavily in the power industry to prevent fires and insulate wires from electricity and heat. maryland was home to the calvert cliffs nuclear power plant, which was a particularly dangerous worksite due to asbestos and other hazardous materials held there. three other notable power plants to expose their workers to asbestos include basco power electric, potomac electric power company, and glen burnie powerhouse .
kennard' s wharf at the end of philpot street, the very place where frederick douglass entered baltimore as a slave in the 1820s, later became the site of one of the most successful black - owned businesses in baltimore city, the chesapeake marine railway and dry dock company. the company, founded in 1866, employed both black and white workers, serving as a center of the city' s shipbuilding industry .
sefine shipyard (yalova, turkey). the shipyard has the 4th largest shipbuilding drydock in the country, with the dimensions of 240 x 42 x 9 meters (length x width x depth), serviced by 1 jib crane and 1 tower crane .
the workhorse islander, a gritty, seemingly indestructible vessel built in 1950 in baltimore by maryland drydock company, came to be a constant in my vineyard experience. the islander was the first drive - through boat built for vineyard service and the first that could carry trailer trucks – a huge change in the way freight would be delivered to the island in the years to come. not only that, it could hold nearly twice as many automobiles as its most recent predecessors. as the longest - serving boat in vineyard history, the islander achieved an illusion of permanence that caused its retirement in march 2007 to be particularly wrenching. i made my last crossing in her stalwart hull with nostalgia and special regret .
built by delta shipbuilding company, new orleans, louisiana | ex - freeport seam, collier, standard ship type liberty ec2 - s - aw1 built for united states maritime commission, 1946 purchased renamed edith, 1963 scrapped at hirao .
built by delta shipbuilding company, new orleans, louisiana | ex - powellton seam, collier, standard ship type liberty ec2 - s - aw1 built for united states maritime commission, 1946 purchased renamed evelyn, 1963 scrapped at hirao .
built by delta shipbuilding company, new orleans, louisiana | ex - chilton seam, collier, standard ship type liberty ec2 - s - aw1 built for united states maritime commission, 1946 purchased renamed mae, 1963 scrapped at hirao .
built by maryland steel co. , sparrow’s point, md | 1919 chartered to export steamship corp. , 18th june 1942 torpedoed and sunk by german submarine u. 129 on voyage st. thomas - mobile with bauxite .
sedef shipyard (tuzla, istanbul). the shipyard has the largest shipbuilding drydock in the country, with the dimensions of 310 x 49 x 8. 3 meters (length x width x depth), serviced by 1 gantry crane with the lifting capacity of 550 tons .
as previously noted, the srl property damage coverage was $ 8, 000, 000; $ 2, 000 - 000 primary coverage and $ 6, 000, 000 excess. the insured value of drydock # 1 under the hull policies was $ 1, 500, 000 .
çiçek shipyard (tuzla, istanbul). the shipyard has the 6th largest shipbuilding drydock in the country, with the dimensions of 205 x 37 x 10. 5 meters (length x width x depth), serviced by 1 gantry crane with the lifting capacity of 300 tons .
in january 2017, metal shark was selected by the potomac riverboat company division of entertainment cruises to produce four 88’, high speed / low wake, 150 - passenger aluminum catamarans for a new washington dc transit service. the low - wake, low - wash uscg subchapter t vessels were designed by bmt designers and planners and combine passenger comfort with fuel efficiency and low environmental impact. the new vessels provide commuters in the washington dc metro region with service between old town alexandria, virginia; national harbor, maryland; and georgetown and the wharf in washington dc. potomac riverboat company parent entertainment cruises is the nation’s largest dining and sightseeing cruise company, with a fleet of 30 ships operating in over a dozen major u. s. cities. construction on potomac taxi i and ii commenced in march 2017, with both vessels finishing in september, approximately six months later. the remaining vessels, potomac taxi iii and iv, were delivered in february and march 2018 .
maryland is a small state, but given its proximity to several other states and washington, d. c. , it has many visitors, commuters, and other travelers who pass through on a regular basis that can be exposed to asbestos .
built by todd dry dock & construction company, seattle | ex - gaffney built for united states shipping board, ex - barreado 1928, 1940 purchased renamed ruth, 29th june 1942 torpedoed and sunk by german submarine u. 153 with the loss of 35 lives .
many college campuses take pride in their old, stately buildings, but that pride can come crashing down when those buildings also contain asbestos, exposing students, faculty, and others to the risk of developing mesothelioma. the university of maryland in particular had asbestos troubles, with at least one report finding over 90 buildings containing the deadly material on campuses at catonsville, college park, and elsewhere. other higher - ed institutions that have had asbestos exposure problems include johns hopkins university, maryland state college, and washington college .
in the event of a casualty such as occurred here, the insured had two types of claim options under the hull policies. upon a satisfactory showing that the cost of raising and repairing the drydock would exceed its insured value of $ 1, 500, 000, the insured could claim a constructive total loss and, after filing a timely notice of abandonment of the damaged property to the underwriters, collect $ 1, 500, 000. the insured' s other alternative under this coverage was to claim reimbursement, up to a maximum of $ 1, 500, 000, for the cost actually incurred in raising and repairing the drydock .
for your convenience, we present below a list of mesothelioma doctors that are located and practice in the state of maryland. please click on a doctor link to obtain more information about their background, areas of expertise, professional affiliations, office locations and contact information .
built by bethlehem steel co. , sparrow’s point, maryland | launched as war shark but completed as cape lookout for united states shipping board, ex - koskiuszko 1919, 1929 purchased from polish american navigation corp. , new york renamed jean, 1954 scrapped at baltimore .
the company also has added a major crane and modernized its pier space to better handle ships, including the zumwalt, the largest american destroyer ever built. the 600 - foot zumwalt arrived in san diego for the first time on thursday, and it will be stationed at san diego naval base .
the sparrow’s point shipyard operated by the bethlehem steel company was later revived as baltimore marine industries. the original company started out as the largest steel mill in the world, but in the late 19th century, shipbuilding and repairs began to increase up to the 1930s and 1940s when it focused on warships for the u. s. navy. over the next several decades, the sparrow’s point shipyard revamped its facilities and began to build supertankers that could haul massive amounts of cargo. despite the several changes of ownership, one thing has remained consistent: the exposure of asbestos to workers at the facility .
built by bethlehem fairfield shipyards inc. , baltimore, maryland | ex - ben e. dixon, standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed angelina, 1961 returned to us government, 1963 scrapped at bordentown, jersey city .
learn more about asbestos exposure in the major towns and cities of maryland by clicking on the links below. if you worked at any of the jobsites highlighted on these pages, there is a possibility that you may have been exposed to asbestos which is known to cause the terminal cancer mesothelioma .
built by bethlehem fairfield shipyards inc. , baltimore, maryland | ex - richard bassett, standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed carolyn, 1948 to baltimore insular line, 1961 returned to us government, 1962 scrapped at panama city .
the applicable principle is well - illustrated by the decision in american hotels corp. v. commissioner of internal revenue, 134 f. 2d 817 (2d cir. 1943). there the taxpayer operated a hotel for a life insurance company under a management contract. it was discovered that the taxpayer' s resident manager misappropriated $ 42, 000 for which he could not make current restitution. the insurance company called on the taxpayer to make good the loss. because maintenance of the insurance company' s goodwill was vital, the taxpayer was prepared to do whatever was necessary to resolve the matter in a manner satisfactory to its landlord. it kept this decision to itself, however, and in december 1937, offered the insurance company $ 4, 200 (10 percent of the loss) in full settlement of the entire matter. this offer was rejected and in april 1938, the parties concluded a settlement for $ 25, 000. the taxpayer claimed a $ 25, 000 deduction on its 1937 return which the commissioner of internal revenue disallowed on the ground that the expense had not been incurred in that year. the tax court upheld the commissioner' s view. in affirming, the second circuit said (134 f. 2d at 819) :
if you live in the state of maryland and have worked there for significant amount of time, there is a chance that you were exposed to asbestos in the workplace. prolonged exposure to asbestos can lead to serious health problems including mesothelioma, asbestos - related lung cancer and other non - malignant lung impairments .
beyond the major cities and towns in maryland, asbestos exposure has also occurred at a number of other job sites. select a town to see the list of its work sites where asbestos exposure occurred. asbestos exposure at any one of the sites revealed could put a worker at risk to develop pleural mesothelioma .
the now - decrepit new bedford, shown here in late 2009, lies keeled over in the mud at donjon marine company on staten island. it served overseas in world war ii as a hospital ship and troop carrier, along with the 1929 naushon, below, which later became the excursion boat john a. meseck .
built by moore drydock co. , oakland, california | ex - pampero, standard ship type c2 - s - b1 built for united states maritime commission, ex - agwiking 1947, ex - siboney 1950, ex - plandome 1954, 1954 purchased from new york & cuba mail ss co. renamed emilia, 1963 sold renamed taddei village, 15th march 1964 grounded and scrapped .
built by moore drydock co. , oakland, california | ex - sovereign of the seas, standard ship type c2 - s - b1 built for united states maritime commission, ex - agwidale 1948, ex - oriente 1950, ex - short hills 1954, 1955 purchased from new york & cuba mail ss co. renamed jean, 1964 sold renamed oceanic tide, march 1969 scrapped at kaohsiung .
built by bethlehem fairfield shipyards inc. , baltimore, maryland | ex - william rawle, standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed arlyn, 6th june 1958 aground silver bank, dominican republic, refloated and returned to san juan but ctl and scrapped san juan .
built by bethlehem fairfield shipyards inc. , baltimore, maryland | ex - morris hillquit, standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed hilton, 1963 sold to jayanti shipping co. , bombay & london, indian flag renamed govind jayanti, 1966 scrapped at hamburg .
built by american international shipbuilding corp. , hog island, pennsylvania | laid down as cassimir but completed as cody for united states shipping board, 1925 taken over with tampa interocean lines by lykes, 1933 transferred to lykes brothers steamship company, 1939 purchased renamed mary, 3rd march 1942 torpedoed and sunk by german submarine u. 129 near georgetown .
whether you are looking for help with getting an accurate diagnosis or you are looking for help developing a treatment plan, the following mesothelioma cancer centers in maryland have the resources to assist you. click on a cancer center link for more information about the clinical programs offered, affiliated mesothelioma doctors and how to contact the cancer center .
in addition to the described coverage respecting property damage to the drydock itself, the particular hull policies here involved contained a provision unique to this type coverage — a third - party liability feature embodied in a so - called protection and indemnity [ p & i; ] clause. see finding 7, infra. whether, in the event that a $ 1, 500, 000 constructive total loss had been claimed and allowed, the coverage afforded by the p & i; clause would have reimbursed plaintiff for the cost of removing the drydock wreckage from its premises was never determined. though there was not unanimity, either way, on the question among the underwriters, plaintiff always assumed that a clause dealing with liability to third parties would not cover removal costs of wreckage located on the insured' s own property .
built by superior shipbuilding company, superior | ex - lake agomac built for united states shipping board, ex - betty weems 1924, 1931 purchased from baltimore & carolina s. s. co. inc. , baltimore renamed betty, 14th august 1940 torpedoed and sunk by german submarine u. 59 near tory island with the loss of 30 lives .
“it’s easy to see the importance of the ships that we see on the news, ” said eric wertheim, an analyst at the u. s. naval institute in annapolis, maryland. “but the things that keep those ships operational — the shipyards — are what make it possible for us to have a truly world - class navy. ”
built by bethlehem steel co. , sparrow’s point, maryland | launched as war dolphin but completed as cape henry for united states shipping board, 1929 purchased renamed dorothy, 1st september 1929 sunk in collision off smith’s point. (miramar says; 1952 sold to b. haniotis renamed carmen, 1953 sold renamed elaine, 1953 scrapped at baltimore) .
built by bethlehem fairfield shipyards inc. , baltimore, maryland | ex - henry l. benning standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed dorothy, 1961 renamed emma, 1963 sold to jayanti shipping co. , bombay & london, indian flag renamed nanak jayanti, 1967 scrapped at bombay .
built by bethlehem sb corp, quincy massachusetts | ex - boriquen 1949 purchased from new york & porto rico steamship company renamed puerto rico, 1954 sold to arosa line renamed arosa star, 1959 sold to eastern steamship renamed bahama star, 1969 sold to western steamship co. renamed la jenelle, 13th april 1970 destroyed while under tow on her way to being converted into a floating hotel .
tuzla gemi shipyard (tuzla, istanbul). tuzla gemi end. (tge) belongs to gemak group of companies which is the largest shiprepair & conversion & shipbuilding group in turkey. tge shipyard has the 2nd largest shipbuilding drydock in the country, with the dimensions of 300 x 53. 5 meters (length x width), serviced by 2 gantry cranes with the lifting capacity of, respectively, 300 and 250 tons, tandem working 500 tons .
built by sun shipbuilding & drydock co. , chester, penn. | ex - marine fox, type c4 - s - b2 built for united states maritime commission completed as a troop transport for operation by the wsa, 1961 sold to a. h. bull renamed dorothy, 1962 partially converted into a container ship renamed mobile, 1964 sold to sealand services inc. renamed seattle, 1969 converted into a container ship and renamed pittsburgh 11, 449gt, 1988 scrapped at kaohsiung .
the uncontradicted evidence in this case shows that in late december 1960, the plaintiff, through its london insurance broker, unsuccessfully attempted to secure an unconditional agreement from the insurers to adjust the drydock loss under the srl policies, first giving effect to the $ 1, 500, 000 valued coverage of the hull policies. the insurers specifically refused to agree to
pay
under this adjustment format, being willing only to say that they would
consider
such an approach. (finding 32, infra). this express equivocation by the insurers conclusively deprives the hull policy proceeds of the fixed and autonomous status essential to accrual. in short, even though all facts known in 1960 pointed to the likelihood that plaintiff would eventually recover the amount of the hull proceeds for its drydock loss, accrual at that time would have been premature because the insurer - obligors refused in good faith to denominate the amount of such proceeds as a floor figure within the context of the claim at large .
metal shark operates two separate facilities on the louisiana gulf coast. passenger vessel assembly takes place at the company’s franklin, la shipyard, which is a 25 - acre waterfront facility capable of supporting the production of aluminum, steel, and composite vessels up to 250’ in length. currently, the facility boasts a 60, 000 square foot assembly building with four assembly bays each equipped with overhead crane, with a substantial expansion project currently underway. the yard is also equipped with onsite engineering offices, wet slips, marine transporter, crane in / crane out capabilities, and ample drydock / outdoor storage capacity. situated on the charenton canal, metal shark’s franklin yard offers direct unobstructed deep water access to the gulf of mexico. the yard is located immediately off highway 90 for easy over - the - road transport of large components, and the site plan offers ample room for future growth. learn more about metal shark’s franklin shipyard .
built by bethlehem steel co. , sparrow’s point, maryland | launched as war mercury but completed as cape romain for united states shipping board, 1929 purchased renamed emilia, 1951 sold to brasile shipping co. , honduras renamed isabel, 1953 sold to cia comercial y financiera sudamericana, panama renamed rosalind, 1956 to overseas enterprise inc. , panama, 3rd. february 1956 foundered in bad weather at 33. 21n 27. 50e .
as will be seen, the accident permanently disabled drydock # 1. accordingly, plaintiff received the $ 300, 000 referred to in the policy language quoted above. for federal tax purposes, it declared this sum on its 1960 return as gain resulting from an involuntary conversion under section 1231 of the internal revenue code of 1954. the commissioner of internal revenue disallowed this treatment, contending that the $ 300, 000 was taxable as ordinary income to plaintiff. unreconciled disagreement as to this item represents one of the two issues presented for decision .
in may of 1961, plaintiff received a lump - sum payment of $ 3, 000, 000 from the underwriters in final settlement of its rights under the property damage coverage on drydock # 1 pertaining to the october 1960 accident. plaintiff declared the gain resulting from this involuntary conversion on its 1961 return, and the internal revenue service took the position that the entire payment had accrued to plaintiff for federal tax purposes in 1960 and was therefore reportable in that year. a deficiency was assessed and issue was thus joined on the remaining issue in this case, i. e. , whether any part 2 of the $ 3, 000, 000 payment was properly accruable in 1960 .
built by bethlehem - fairfield shipyards inc. , baltimore, maryland | ex - thaddeus kosciuszko, standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed marina, 1954 sold to isla colon cia. nav. , panama renamed acritas, 10th mary 1956 aground cape verde islands, refloated but ctl. towed to lubeck and repaired, 1956 sold to elias cia. mar. , panama renamed elias, 1964 renamed georges, 20th september 1962 aground north russia at 69. 52n 61. 10e, broke up .
archibald h. bull was the founder of the british - flagged new york and porto rico steamship co. in 1885, which succeeded an earlier line of sailing packets on the same route that he had established in 1873. in 1900, his stake in the company was bought out by his partners in a hostile takeover, and bull was forced to give up running steamers to puerto rico for 10 years. in 1902 he set up the bull line to serve the us atlantic coastwise trade and operate sailing vessels to puerto rico and by 1917 when the united states entered the war, fifteen ships had been acquired or built for the fleet. in 1914, a. h. bull bought the insular line, which had been established in 1904 as a successor to his old company, and renamed it the baltimore insular line. after the armistice, services were inaugurated to the eastern mediterranean and black sea and to the azores, canary islands and west africa. these were abandoned in 1924 and a new service inaugurated to south and east africa, but again, in 1927 the service was ended and the fleet concentrated on the atlantic coastal service and sailings to the west indies .
built by bethlehem fairfield shipyards inc. , baltimore, maryland | ex - tristram dalton, standard ship type liberty ec2 - s - c1 built for united states maritime commission, 1947 purchased renamed rosario, 1954 sold to isla colon cia. nav. , panama, liberian flag (orion shipping & trading. co. , ny) renamed achileus, 1957 renamed andros laurel, 1957 to jackson ss co. , liberian flag (suwannee ss co. , jacksonville, florida), 1963 sold to faith nav. corp. , liberian flag (sea king corp, ny) renamed grand faith, 1968 scrapped at taiwan .
this clause in the srl policies, coupled with the factual aspects of liability and damage questions developed early in the accident investigation, is the mainspring of the government' s contention that as of december 31, 1960, plaintiff had to accrue $ 1, 500, 000 of its $ 3, 000, 000 1961 insurance recovery. simpliciter, the argument is that the quoted language denominates the unvalued srl coverage as excess to that of the valued hull policies; that the insured was therefore compelled to first exhaust its recovery rights under the hull policies; and that on the facts extant as of december 31, 1960, there is no question but that the underwriters would have declared drydock # 1 a constructive total loss under the hull policies and paid plaintiff the valued sum of $ 1, 500, 000 .
the martha’s vineyard had ended regular service for the steamship authority in october 1956 and three years later was sold to rhode island steamship lines, which made the steam - to - diesel conversion. after summers of intermittent use in massachusetts waters, the boat was chartered in 1968 and later purchased by the bridgeport & port jefferson steamboat company. it remained in service between those port cities until 1985, at which point a preservation group called friends of nobska tried to purchase it. (the friends originally hoped to restore and convert the nobska to a working steam ferry and museum, but since it was not for sale at the time, they turned their attention to its sister boat, the martha’s vineyard. )
further purchases of war built standard ships were made in 1949 with the c2 agwicomet (ex carrier dove) and the c1 - m - av1 type ship cinch knot and in 1951 with two more dry cargo liberty ships. in 1954 two more c2' s were acquired from the new york & cuba mail ss co. bull' s heirs eventually failed to see the wave of containerization coming, and sold out in 1957 to the american coal & shipping inc. , and then, in 1961, under kulukundis maritime industries inc. , of manuel k. kulukundis, the sale involving eight c2 and seven liberty ships, these greece companies went bankrupt around 1963 and by 1965 the company ceased to own any vessels .
after retirement by the steamship authority – as the last steam - powered ferry in regular service in north america – the naushon was acquired by joseph g. pallotta jr. for his bay state cruises. he intended to use the boat, probably dieselized, as a floating restaurant and dance hall in boston harbor, but the naushon sailed there only once. pallotta soon recognized the impracticality of his plan, so in march 1989 the boat got a new owner and headed south to bender shipbuilding and repair company in mobile, alabama, for conversion to a floating casino and nightclub. it emerged as the cotton club casino, with a boxy appendage on the top deck and a new, pointed prow reminiscent of the false nose an actor might wear to play cyrano de bergerac .
between april and june 2017, metal shark delivered six (6) 88′, 150 - pax, passenger vessels to nyc ferry, all on or ahead of schedule, with an industry - best production time of less than ten months per vessel. in september 2017, metal shark delivered the first two 88′, 150 - pax passenger vessels of a four - vessel order to the potomac riverboat company division of entertainment cruises. the vessels were handed off to the customer on time. metal shark understands that quality and staying on schedule are both crucial. above all, metal shark believes in accountability to its customers. we invite anyone in the market for a passenger vessel build to reach out to metal shark’s passenger vessel customers and ask them about their experience with us. it’s something we’re proud of !
the factual flaw in the government' s theory of mandatory 1960 accrual of potential though unclaimed hull policy proceeds, lies in the erroneous assumption that, without more, the case for such accrual is established once it is found, as it is herein, 5 that within the year 1960 the insurers would have accepted plaintiff' s claim for a constructive total loss and paid it $ 1, 500, 000. the theory fails because it is equally clear from the record, essentially undisputed by the government, and so found, 6 that within 1960 the insurers would only have unequivocally agreed to pay the valued sum of $ 1, 500, 000 if plaintiff had reciprocally agreed, generally, to accept that amount in total settlement of its drydock property damage claim and, specifically, to forego the right to assert any further claim in respect thereto under the srl policies. the attachment of such a condition to a willingness to pay prevents the recipient' s accrual of the amount involved .
known. i traveled to rossville, staten island, on the arthur kill, a stretch of water that separates staten island from new jersey. there, among a veritable fleet of derelict vessels at witte marine scrap yard, now donjon marine (the company that will “recycle” the islander), i found the new bedford, sandwiched between a barge and a double - ended ferry. i’d come when the tide was low, and i tramped through marsh grass littered with flotsam and jetsam to the edge of the arthur kill’s flats, fresh and strong smelling, a rank yet pleasing aroma that spoke of the water’s edge. mired in mud, the corpse of the new bedford was easy to spot. this once elegant steamer – its superstructure and tall stack all red - brown with rust and listing dramatically – was an unmistakable ghost from steamboating’s past .
the nantucket, renamed naushon in 1974 to clear its original name for a new ferry, was an anachronism from the very first. delivered by j. j. mathis shipbuilding company of camden, new jersey, for nantucket ferry service in 1957, it was a steamboat well into the age of diesels. even the steamship authority itself had designed and built a diesel vessel, the islander, seven years earlier. especially at first, it was not universally loved. compared to the martha’s vineyard, which it replaced, this nantucket was bulky, a bit ungainly, with a bulging prow and unconventional stern designed to allow run - through loading and unloading of trucks and cars. unfortunately, the boat’s sheer – the upward sweep of deck, traditionally a mark of maritime elegance – made this unworkable, and the bow sea gate was never used .
new island. early in 2009, hopes for the islander’s return to service were dashed and a wealth of recriminations ensued. engineers were able to give the boat the kind of inspection that (according to gipec) time pressure had prohibited before the initial auction. they found it in poor condition and in need of more than $ 7 million in repairs. gipec admitted that the purchase had been a bad idea, and in february 2009 offered the boat for sale on ebay. the winning bid – from donald slovak, an upstate new york scrap collector – was $ 23, 600. the boat remained for a time at yankee pier, as the governors island agency at first wouldn’t release it, claiming the purchaser lacked proper insurance. earlier this year, however, it was purchased by donjon marine company, headquartered in new jersey, and moved to port newark for scrapping .
the schamonchi, built in maine, had a decades - long and successful history plying the waters between new bedford and the vineyard for a privately owned company. in 2001, the steamship authority purchased this bare - bones, passenger - only boat and operated it – at significant losses – through the 2003 summer season. in 2005, after two years in lay - up, it was sold for $ 105, 000 (a fraction of what the steamship authority had paid to buy it and docking rights in new bedford) to caribbean shipping and marine services of flushing, new york, and headed for new york harbor. the new owner’s plans were to convert the schamonchi into a party boat – an all - too - familiar and typically doomed plan but in new york, sans gambling, particularly hopeless. two years later, it was listed on urltoken and sold to a new owner .
in july 2016, metal shark was selected by hny ferry fleet, llc (a hornblower company) to build 88′, incat crowther - designed, 150 - passenger high - speed ferries for its new nyc ferry service. by incorporating the same serialized building processes honed on its military fleet builds, metal shark built and delivered the entire six - vessel order in record time. with less than ten months’ time from project start to the delivery of the first vessel, metal shark delivered all six ferries on or ahead of schedule, between april and june, 2017. nyc ferry officially launched on may 1, 2017, with metal shark - built h 102 given the honors of ferrying the first load of customers on the new service’s inaugural revenue trip. metal shark is proud to count hny ferry fleet, hornblower, and nyc ferry among its growing list of satisfied customers. in september 2017, a second order of nyc ferries was announced .
on the date of the accident maryland had two sets of insurance policies in effect, shiprepairers liability policies, (hereafter referred to as
srl
policies) and hull policies, issued by lloyd' s of london and by the institute of london underwriters. there was a hull policy issued by lloyd' s and a hull policy issued by the institute; there were two srl policies issued by lloyd' s (one primary coverage and one excess coverage) and two srl policies issued by the institute. the total srl coverage here was $ 8, 000, 000 ($ 2, 000, 000 primary coverage and $ 6, 000, 000 excess). the lloyd' s syndicates, the companies, and the percentage of risk underwritten by each were the same on the hull policies as on the srl policies; the risk apportionment being approximately 70 percent with lloyd' s and 30 percent with the companies .
best - known for the vessel fleets it produces for the u. s. armed forces and allies around the globe, metal shark has expanded its focus to include custom built passenger ferries and excursion vessels up to 250’ in length. with its vast engineering capability, mil - spec build processes, and considerable economies of scale, metal shark delivers precision vessels within tight production timeframes that few if any specialty yards can match. metal shark has now proven itself as a leading passenger vessel builder with a highly publicized track record of on - time deliveries. between april and june of 2017, metal shark delivered six 88′, 150 - passenger high speed ferries for the nyc ferry system, with an unprecedented build time of less than ten months from start to finish. metal shark was also awarded contracts to produce four 88′, 150 - passenger vessels for the potomac riverboat company division of entertainment cruises, and two 105′ passenger ferries for the new orleans regional transit authority. the first two potomac water taxis were completed within an amazingly tight timeframe of approximately six months! additional vessels are currently in production and delivering in 2017 and 2018. still, ferry builds represent only part of metal shark’s passenger vessel success story. from whale - watching vessels to dinner boats, head boats, water taxis and more, metal shark is actively engaged with passenger vessel operators across a wide range of specialty markets .
this case was referred to trial commissioner george willi with directions to make findings of fact and recommendation for conclusion of law under the order of reference and rule 57 (a). the commissioner has done so in an opinion and report filed on november 26, 1968. exceptions to the commissioner' s opinion were filed by the parties on january 9, 1969; however, on february 17, 1969, the parties filed a stipulation wherein they withdrew their respective notices of intention to except to the commissioner' s opinion and report and further stipulated that the court may adopt the opinion, findings of fact and recommended conclusion of law contained in the commissioner' s said report and enter judgment based thereon. further, plaintiff has agreed that it will withdraw or take no further action on its protective alternative refund claims, form 843, for the years 1958 and 1961, which were filed with the district director of internal revenue, baltimore, maryland, on or about march 12, 1965. since the court agrees with the commissioner' s opinion, findings, and recommended conclusion of law, as hereinafter set forth, it hereby adopts the same as the basis for its judgment in this case without oral argument. therefore, plaintiff is entitled to recover and judgment is entered for plaintiff with the amount of recovery to be determined pursuant to rule 47 (c) .
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all old stock and bond certificates are actual authentic certificates and are sold only as collectibles .
we do not sell reproductions and offer a lifetime guarantee to the authenticity of everything we sell .
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ruehauf corp. bought it in 1968 and closed it in 1984: it' s been a car terminal ever since. the yard was located in the fairfield section of baltimore, immediately to the west of childs street, adjoining the site that would become the huge bethlehem - fairfield yard in wwii. see it from the air on google
ex - louis mch. howe with new forebody (ingalls hull 569), completed by amship chicago
ex - scott e. land with new forebody (ingalls hull 571), completed by amship chicago, later thomas f. patton
ex - general w. c. langfitt with new 110' midbody fabricated by wiley manufacturing
ex - general w. g. hann with new 110' midbody fabricated by wiley manufacturing
ex - general j. h. mcrae with new 110' midbody fabricated by wiley manufacturing
ex - general william h. hase with new 110' midbody fabricated by wiley manufacturing
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urltoken
industrial union of marine and shipbuilding workers of america baltimore, local no. 301
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u. s. court of claims (1855 - 1982) - 409 f. 2d 1363 (ct. cl. 1969 )
numa l. smith, jr. , washington, d. c. , attorney of record, for plaintiff. david r. owen, baltimore, md. , clarence t. kipps, jr. , miller & chevalier, washington, d. c. , and george d. hubbard, semmes, bowen & semmes, baltimore, md. , of counsel .
edna g. parker, washington, d. c. , with whom was asst. atty. , gen. , johnnie m. walters, for defendant .
before cowen, chief judge, and laramore, durfee, davis, collins, skelton and nichols, judges .
this tax refund suit for 1960 presents two issues, both concerned with the tax treatment to be accorded certain insurance proceeds that the plaintiff received on account of an accident that occurred in its baltimore shipyard. the factual details surrounding this occurrence and its aftermath are set forth at length in the findings of fact accompanying this opinion. only those facts central to the decision reached will be restated here .
plaintiff, an accrual - basis taxpayer, operates a shipbuilding and ship repair business that utilizes piers, buildings, cranes, and four floating drydocks .
if in consequence of an accident or occurrence which would be covered under section b of this policy [ section b — docks ] * * * the dry docks are prevented from operating, this section is to indemnify the assured for a complete stoppage $ 5, 000 per day, or proportionately for a partial stoppage, in excess of the first five (5) days, for the period any dry dock is so prevented from operating but for not exceeding sixty (60) days (irrespective of the expiry date of this insurance) in respect of any one accident or occurrence .
it is hereby agreed that the sum of $ 300, 000 (three hundred thousand united states dollars) is agreed by the underwriters and the assured as correctly representing the loss of earnings in respect of each dry dock which the assured would sustain if they were entirely prevented from operating any one of the said dry docks during a period of sixty (60) days.
the maryland drydock company was a shipbuilding company that operated in baltimore , maryland during the 20th century . the company started life in 1920 as the globe shipbuilding and dry dock company of maryland . its president at this time was b. c. cooke . the company bought land along the patapsco river across the bay from fort mchenry . it later changed its name to the simpler " maryland drydock company " . sometime after 1950 , its name was changed again , to the maryland shipbuilding and drydock company . maryland drydock specialized in ship conversions , upgrades and repairs rather than with shipbuilding per se . during world war ii , the company was employed in the conversion of numerous warships built at other yards for the us war effort . unlike many other shipbuilding companies of the period , it survived the postwar downturn in the shipbuilding industry . in 1970 , the company 's yard in baltimore was purchased by the manufacturer of fruehauf trailers which spent $ 30 million upgrading the site . unfortunately , adverse economic conditions caused the yard to close in 1984 and much of the site was razed , although one drydock was preserved and was being used by kurt metal for the scrapping of old ships in 1995 . not counting the many vessels " jumbosized " there , a total of at least eighteen vessels were built during the shipyard 's history . 
the maryland drydock company was a shipbuilding company that operated in baltimore, maryland during the 20th century. the company started life in 1920 as the globe shipbuilding and dry dock company of maryland. its president at this time was b. c. cooke. the company bought land along the patapsco river across the bay from fort mchenry. it later changed its name to the simpler " maryland drydock company ". sometime after 1950, its name was changed again, to the maryland shipbuilding and drydock company. maryland drydock specialized in ship conversions, upgrades and repairs rather than with shipbuilding per se. during world war ii, the company was employed in the conversion of numerous warships built at other yards for the us war effort. unlike many other shipbuilding companies of the period, it survived the postwar downturn in the shipbuilding industry. in 1970, the company's yard in baltimore was purchased by the manufacturer of fruehauf trailers which spent $ 30 million upgrading the site. unfortunately, adverse economic conditions caused the yard to close in 1984 and much of the site was razed, although one drydock was preserved and was being used by kurt metal for the scrapping of old ships in 1995. not counting the many vessels " jumbosized " there, a total of at least eighteen vessels were built during the shipyard's history.
the maryland drydock company was a shipbuilding company that operated in baltimore, maryland during the 20th century. the company started life in 1920 as the globe shipbuilding and dry dock company of maryland. its president at this time was b. c. cooke. the company bought land along the patapsco river across the bay from fort mchenry. it later changed its name to the simpler " maryland drydock company ". sometime after 1950, its name was changed again, to the maryland shipbuilding and drydock company. maryland drydock specialized in ship conversions, upgrades and repairs rather than with shipbuilding per se. during world war ii, the company was employed in the conversion of numerous warships built at other yards for the us war effort. unlike many other shipbuilding companies of the period, it survived the postwar downturn in the shipbuilding industry. in 1970, the company's yard in baltimore was purchased by the manufacturer of fruehauf trailers which spent $ 30 million upgrading the site. unfortunately, adverse economic conditions caused the yard to close in 1984 and much of the site was razed, although one drydock was preserved and was being used by kurt metal for the scrapping of old ships in 1995. not counting the many vessels " jumbosized " there, a total of at least eighteen vessels were built during the shipyard's history.