The Federal Reporter

action affirmed alleged amount Appeals appellee application assessment assignment authority bank bankrupt bankruptcy bill Board cause charge Circuit Judge City claim Commissioner Company completed condition construction contract corporation counsel creditors damages decision defendant deposit determined direct District Court District Judge duty effect entered entitled error evidence fact federal filed finding follows given ground hand held hold income interest Internal Revenue issued judgment June jury limitation March matter means ment motion notes officers operation opinion owner paid parties patent payment period person petition plaintiff present prior proceedings purchase question reason receiver record reference respect result Revenue Act rule ship statute suit taken testimony tion trade-mark trial trust United USCA vessel York