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action affirmed agreement alleged amended amount Appeals appellee application authority bankruptcy Board Calhoun County cause charged Circuit Judge City claims commerce Commissioner Commissioner of Internal Company constituted contention contract corporation cost County Court of Appeals decision defendant definitions denied determined directed District Court effect employees entered entitled evidence fact Federal filed finding further granted held holding included income interest Internal Revenue issue judgment June L.Ed Labor land March matter means ment Michigan Ohio operation opinion paid parties patent payment period Permanent person petition petitioner Phrases plaintiff present prior proceeding processing production purchase question reason received record Relations respect result rule S.Ct Securities sentence shares statute suit taken term tion trade trial trust United violation York