The Federal Reporter

26 USCA action affirmed alleged amount appellant appellant's appellee application assessment bankrupt bankruptcy Board of Tax cause certificate charge Cheyenne Circuit Court Circuit Judge claim claimant Commissioner of Internal Company contract Corona Coal Co corporation counsel Court of Appeals court of equity creditors damages decision decree defendant defendant's deposit District Court District Judge Emergency Fleet Corporation entitled equity error evidence fact federal filed held hulls income Internal Revenue issued Jackson Bros judgment jurisdiction jury liability liquor ment mortgage National Prohibition Act negligence opinion owner paid parties patent payment Pen Mar petition petitioner plaintiff prior art question railroad receiver refund Revenue Act ship Stat statute suit supra Tax Appeals taxpayer testimony thereof tion trade-mark trial trust trustee in bankruptcy U. S. Atty United States C. C. A. vessel York City