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action agreement alleged allowed amended amount Appeals application authority bank bankrupt bankruptcy bill Board cause charge Circuit Circuit Judge City claim Commission Commissioner Company considered constitute contract corporation creditors death decision decree defendant denied determine device directed District Court District Judge effect entitled evidence fact filed follows further given held hold income infringement interest Internal Revenue involved issue judgment jury land lease lien limitation matter means ment motion officers operation opinion owner paid parties patent payment permit person petition plaintiff present prior proceedings purchase question reason receiver record reference relation respect result rule secured statute sufficient suit testimony tion trial trustee United USCA vessel witness York