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action affirmed agree agreement amended amount Appeals appellee application authority bank bankruptcy Board cause charge Circuit Judge City claims commerce Commission Commissioner Commissioner of Internal Company constituted contract corporation Court of Appeals decision defendant definitions denied determining directed District Court effect employees engineers entered established evidence fact Federal filed finding further ground hearing held income interest Internal Revenue invention involved issue judgment jurisdiction jury L.Ed Labor limited matter means ment motion necessary officers operation opinion paid parties patent payment period person petition petitioner plaintiff present prior proceedings production purchase question reason received record reference Relations respect result Revenue Act rule S.Ct statute suit tion trade trust union United Words and Phrases York