United States v. R. F. Ball Construction Company/Opinion of the Court

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.