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action affirmed agreement alleged amended amount Appeals appellee application authority bank bill Board cause charge Circuit Circuit Judge City claim Commissioner of Internal Company compensation condition contention contract Corporation counts Court of Appeals death decision decree defendant denied determination directed disclosed dismiss District Court effect entered evidence Examiner fact Federal filed finding further ground held hold income interest Internal Revenue invention involved issue Judge judgment June jurisdiction jury L.Ed land liability limited loan machine March matter means ment motion Office operation opinion paid party patent petition plaintiff practice present prior proceedings produced question reason received record referred Relations respect result rule S.Ct securities Stat statute substantial suit testimony tion trial truck trust United witness York