A traveling salesman for International Filter Co. (P) submitted a written proposal to Conroe Gin, Ice & Light Co.'s (D) to furnish a water softener and filter for $1,230. The proposal stated that it was submitted for prompt acceptance and would become a contract when it was accepted by the purchaser and approved by an executive officer of the International Filter Company, at its office in Chicago. D accepted the proposal and wrote 'Accepted Feb. 10, 1920' and 'Make shipment by March 10.' Engel, the president/vice-president of P, endorsed the proposal with his signature and an O.K. P then wrote D a letter acknowledging the order and asked for a water sample so that D could ship the proper apparatus. D revoked its offer two weeks later. P insisted on performance of the contract and sued. Judgment was given to D and P appealed. The court of appeals affirmed.

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