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SMYTH v. UNITED STATES

No. 42.

302 U.S. 329 (1937)

SMYTH, EXECUTOR, v. UNITED STATES.

Supreme Court of United States.

Decided December 13, 1937.

Attorney(s) appearing for the Case

Mr. Robert A. Taft for petitioners in Nos. 42 and 43.

Solicitor General Reed, with whom Attorney General Cummings, Assistant Attorney General Whitaker, and Messrs. Harry LeRoy Jones, Edward First, Clarence V. Opper, and Bernard Bernstein were on the brief, for the United States.

Mr. H. Vernon Eney for Machen, respondent in No. 198.

Opinion of the Court by MR. JUSTICE CARDOZO, announced by the CHIEF JUSTICE.

Three cases present a single question: Was a notice of call issued by the Secretary of the Treasury for the redemption of Liberty Loan bonds effective to terminate the running of interest on the bonds from the designated redemption date?

Petitioner in No. 42 is the owner of a $10,000 First Liberty...

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