United States v. R. F. Ball Construction Company/Opinion of the Court
United States Supreme Court
United States v. R. F. Ball Construction Company
Argued: Jan. 27, 1958. --- Decided: March 3, 1958
The judgment is reversed. The instrument involved being inchoate and unperfected, the provisions of § 3672(a), Revenue Act of 1939, 53 Stat. 449, as amended, 53 Stat. 882, 56 Stat. 957, 26 U.S.C.A. § 3672(a), do not apply. See United States v. Security Trust & Savings Bank, 340 U.S. 47, 71 S.Ct. 111, 95 L.Ed. 53; United States v. City of New Britain, 347 U.S. 81, 86-87, 74 S.Ct. 367, 370-371, 98 L.Ed. 520. The claim of the interpleader for its costs is controlled by United States v. Liverpool & London & Globe Ins. Co., 348 U.S. 215, 75 S.Ct. 247, 99 L.Ed. 268.
Mr. Justice WHITTAKER, with whom Mr. Justice DOUGLAS, Mr. Justice BURTON and Mr. Justice HARLAN join, dissenting.
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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).
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