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action affirmed agreed alleged allowed amended amount Appeals appellee application assignment authority bank bill Board bond building called cause charge Circuit Judge City claims Commissioner Company condition contract corporation Court of Appeals death decision defendant denied determine directed District Court District Judge duty effect entered error evidence fact filed finding follows fund further held holding income injury intent interest Internal Revenue issue judgment jury lease liability loss material matter means ment mortgage negligence officers operation opinion paid parties patent payment period person plaintiff present proof question reason received record referred respect result reversed rule securities statement statute suit surety testified testimony Texas tion trial trust United USCA West witness York