The Federal Reporter

action affirmed agree allowed American amount Appeals appellee application authority bank bankruptcy basis Board cause charge Circuit Judge City claim Commission Commissioner of Internal Company compensation condition considered contract corporation cost Court of Appeals death decision defendant definitions denied determined directed District Court effect employees evidence fact Federal filed finding held holding income interest Internal Revenue issue judgment jurisdiction jury L.Ed land March matter meaning ment motion Office operation opinion paid parties patent payment period Permanent person petition petitioner Phrases plaintiff present prior proceeding question reason received record referred respect result Revenue Act rule S.Ct shares Stat statute taxpayer testimony tion transfer trial trust Union United witnesses York