Court Opinion

ID: 9421553
Source: CourtListenerOpinion
Date Created: 2023-08-02 22:58:51.92539+00
Date Added: 2024-06-11T17:22:30.750480
License: Public Domain

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 *588States 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.