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action affirmed agreed agreement alleged allowed amount Appeals appellee application assignment authority bank bankrupt bankruptcy bill Board bonds cause charge Circuit Court Circuit Judge City claim Commissioner of Internal Company condition consent considered contract corporation count Court of Appeals creditors death decision decree defendant denied deposit determined direct District Court effect entered equity error evidence fact federal filed finding follows funds further ground held income interest Internal Revenue involved issue judgment jurisdiction jury land lease March matter means ment mortgage notes opinion paid parties patent payment person petition petitioner plaintiff presented prior proceeding question reason receiver record reference relation respect result rule statement statute suit testimony tion trial trust United USCA York