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action affirmed agreement alleged allowance amount Appeals appellee application authority award Bank Board cause charge Circuit Court Circuit Judges City claim commerce Commissioner of Internal Company contract corporation counsel counts Court of Appeals decision deduction defendant definitions denied determine District Court effect employees enforcement entitled evidence facts fair Federal filed findings further ground held income intent interest Internal Revenue issue judgment jurisdiction L.Ed Labor Labor Relations lease limited loss matter means ment mortgage National Labor NUMBER operating paid parties patent payment person petition petitioner plaintiff present prior proceeding production question reason received record referred respect result rule S.Ct secure shares Stat statute suit taxpayer tion trial trust United Washington York