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UNITED STATES v. LESLIE SALT CO

No. 74.

350 U.S. 383 (1956)

UNITED STATES v. LESLIE SALT CO.

Supreme Court of United States.

Decided March 5, 1956.

Attorney(s) appearing for the Case

John F. Davis argued the cause for the United States. With him on the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack, A. F. Prescott and Fred E. Youngman.

Bruce M. Casey, Jr. argued the cause for respondent. With him on the brief was Walter C. Fox, Jr.

Chester Rohrlich filed a brief for Rayonier Incorporated, as amicus curiae, urging affirmance.

MR. JUSTICE HARLAN delivered the opinion of the Court.

On February 1, 1949, Leslie Salt Company, being in need of funds to meet maturing bank loans and for working capital, borrowed $3,000,000 from the Mutual Life Insurance Company of New York and $1,000,000 from the Pacific Mutual Life Insurance Company. As evidence of the indebtedness Leslie Salt delivered to each insurance company its "3 1/4% Sinking Fund Promissory Note...

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