The Federal Reporter

action actual affirmed alleged allowed amount Appeals application authority bank bill Board bond capital cause cent charged City claim commission Commissioner condition contract corporation cost counsel court decision deductions defendant depreciation determined directed District District Court District Judge effect entitled evidence execution fact filed follows further ground held hold income insured interest Internal Revenue invested issue Judge judgment jurisdiction limited loss March matter means ment Michigan motion operation opinion paid parties patent payment period permit person petition petitioner plaintiff present prior proceeding purchase question reason received record reference refund result Revenue Act rule secure statute suit testimony tion trial trust United USCA York