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White v. Corlies & Tift
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White v. Corlies & Tift, 46 N.Y. 467, 1871 N.Y. 280 (Ct. App. N.Y. 1871).
Facts: Defendant offered payment to Plaintiff for Plaintiff to construct some office space. Plaintiff was told to go ahead and he began to purchase and prepare wood for the project. Defendant later revoked the offer.
Issue: Was a contract formed?
Holding: No, the offer was never accepted.
Reasons: Plaintiff did not act in any way to show acceptance. The wood was still usable for any job, performance was not specifically done for this particular contract.
Rule: An offer must be accepted by an appropriate act.