Pennsylvania Railroad v. United States

The plaintiff was the ultimate carrier of a number of shipments of plywood from Tacoma, Washington, to New York and Baltimore. The plywood was obtained by the Government from a supplier, Pacific Forest Industries, which manufactured it at various places in the State of Washington. The Government’s contracts with the supplier called for the delivery of the plywood f. o. b. cars, Tacoma. The arrangements of the parties contemplated that the plywood should be shipped into Tacoma and stored there temporarily and then loaded on cars for carriage to the Atlantic ports.

In the circumstances recited…