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action affirmed agreed alleged allowed amended American amount answer appeal appellee application Association authority Bank bill Board bonds cause charge Circuit Circuit Judge City claim Commissioner Company condition contract corporation covered damages decision decree defendant denied determine directed District Court effect election employees error evidence F.Supp fact Federal filed finding further granted ground held income infringement interest Internal Revenue issue Judge judgment June jury L.Ed land lease loss March matter means ment motion National Labor Relations operation opinion paid parties patent payment person petition petitioner plaintiff plant present prior proceedings profits question reason received record referred representative respect result rule S.Ct Securities shares Stat statute suit taxpayer tion trial trust union United York