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action agreed agreement alleged allowed amended amount Appeals appellee application assignment authority bank bankrupt bankruptcy bill Board bond cause charge charter Circuit City claim Commissioner Company condition contends contract corporation cost counsel creditors damages decision decree defendant determination District Court District Judge effect entered entitled evidence facts filed follows further given ground held hold income interest Internal Revenue issued judgment jurisdiction jury land lease libelant loss March matter means ment motion notes officers operation opinion original owner paid parties patent payment person petition plaintiff present proceedings purchase question reason received record referred result rule secured ship statute suit taken tion transportation trial trustee United USCA vessel York