Opinion · Supreme Court of the United States
United States v. R. F. Ball Construction Co.
355 U.S. 587
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1958-03-03
- Topic
- general
How later courts describe this case
- summary reversal of an award of attorney fees to an interpleader where a federal tax lien had previously attached to the fund
- Court summarily reversed an award of interpleader attorney fees where a federal tax lien had previously attached to the fund
- summary reversal of an award of attorney’s fees to an interpleader where a federal tax lien had previously attached to the fund
- “Sub-stance, not form or labels, controls the nature and effect of legal instruments.”
- “Substance, not form or labels, controls the nature and effect of legal instruments.”
- similar assignment created “inchoate and unperfected” security interest
Citator
UpLaw has not yet analyzed United States v. R. F. Ball Construction Co.. The absence of a flag is not a finding that it is good law.
- Authority status
- pending
- Cited by
- 151 opinions
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