
    JAMES D. SMYTH, EXECUTOR OF THE ESTATE OF JAMES J. RANSOM, DECEASED, v. THE UNITED STATES THE DIXIE TERMINAL CO. v. THE UNITED STATES
    [No. 43234.
    [No. 42948.
    Decided May 3, 1937.
    Decided November 9, 1936.
    
      [Affirmed, December 13, 1937.
    85 C. Cls. 318]
    83 C. Cls. 656]
    302 U. S. 329]
   Opinion of the Court by

Mr. Justice Cardozo,

announced, by the Chief Justice.

Mr. Justice Stone, in a separate opinion, concurred in the result.

Dissenting: Mr. Justice McReynolds, Mr. Justice Sutherland, and Mr. Justice Butler.  