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action affirmed agent agreed agreement alleged amount Appeals appellee application authority bank bankrupt bankruptcy bill Board bonds cause charge Circuit Judge City claims Commissioner Company contained contention contract Corporation counsel counts Court of Appeals decision decree defendant denied determined directed District Court District Judge effect entered error evidence Examiner fact federal filed follows further granted ground held hold income interest Internal Revenue invention issue judgment jurisdiction jury land lease limited March matter means ment motion Office operation opinion paid parties patent payment person petition plaintiff present proceedings purchase question reason received record reference relating respect result reversed rule statute suit testimony tion trial trust United USCA York