Opinion · Supreme Court of the United States

United States v. R. F. Ball Construction Co.

2 L. Ed. 2d 510

Type: Opinion
Court: Supreme Court of the United States
Jurisdiction: Federal
Date: 1958-03-03
Topic: general

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 | summary reversal of an award of attorney 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

Cited by: 98 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 *588 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.