Case Name: UNITED STATES v. R. F. BALL CONSTRUCTION CO., INC., et al.
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1958-03-03
Citations: 355 U.S. 587
Docket Number: No. 97
Parties: UNITED STATES v. R. F. BALL CONSTRUCTION CO., INC., et al.
Judges: with whom Mr. Justice Douglas, Mr. Justice Burton and Mr. Justice Harlan join,
Reporter: United States Reports
Volume: 355
Pages: 587–594

Head Matter:
UNITED STATES v. R. F. BALL CONSTRUCTION CO., INC., et al.
No. 97.
Argued January 27, 1958.
Decided March 3, 1958.
Alexander F. Prescott argued the cause for the United States. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice and George F. Lynch.
Josh H. Groce argued the cause for respondents. With him on the brief was Jack Hebdon for the United Pacific Insurance Co., respondent. Mr. Groce also filed a brief for the R. F. Ball Construction Co., Inc., respondent.

Opinion:
Per Curiam.
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, do not apply. See United States v. Security Trust & Savings Bank, 340 U. S. 47; United States v. City of New Britain, 347 U. S. 81, 86-87. The claim of the interpleader for its costs is controlled by United States v. Liverpool & London & Globe Ins. Co., 348 U. S. 215.