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action addition agreement alleged allowed amended amount appeal appellee application assessment assigned authority bank bankruptcy bill Board bonds cause cent charge Circuit Judge City claim collection Commissioner Company considered contention contract corporation court decision decree defendant determined device District District Court District Judge effect evidence fact filed follows further given held hold included income infringement interest Internal Revenue involved issue Judge judgment jurisdiction land lien limited loss manufacture March material matter means ment mortgage motion notes officers operation opinion paid parties patent payment period person petition plaintiff present prior proceeding profits question reason received record refund respect result Revenue Act rule shares Stat statute suit taken tion trial trustee United USCA York