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action alleged allowed amended amount Appeals appellee application authority Bank bankrupt bankruptcy bill Board bonds building cause charge Circuit City claim Commission Commissioner Company conclusion considered conspiracy Constitution contract corporation cost counsel court covered damages decision deed defendant determined direct District Court District Judge effect entered establish evidence fact filed follows further ground held income interest Internal Revenue invention issued judgment jury land lease limitation liquor loss March matter means ment motion officers operation opinion paid parties patent payment person petition petitioner plaintiff present prior proceedings question reason received record referred respect result rule statute sufficient suit taken testimony tion trial Trust United USCA vessel witness York