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Ultramares Case Brief Essay Preview: Ultramares Case Brief Report this essay Nate SwangerAssignment 1- BLAW 511Case BriefCitation: Ultramares Corp. v Touche, Niven & Co. 255 N.Y. 170, 174 N.E. 441 (N.Y. Court of Appeals) January 6, 1931 Facts: The defendants, a firm of public accountants, were hired by Fred Stern & Co. in January of.