Samuel P. White, Respondent v. Johh W. Corlies and Jonathan N. Tifft, Appellants

Summary

The New York Court of Appeals reversed the lower court's judgment, holding that the plaintiff's purchase of lumber and commencement of work did not constitute an acceptance of the defendants' offer and therefore no contract existed. The court emphasized that acceptance must be manifested by an act communicated to the offeror, not merely a mental decision or conduct suitable for any similar work.