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action affirmed agent alleged allowed amount Appeals appellee application assessment assigned authority bank bankruptcy bill Board bond cause charge Circuit Circuit Judge City claim Commissioner Company compensation condition considered contention contract corporation cost counsel decision decree defendant denied determined directed District Court District Judge effect entered entitled error evidence exceptions fact filed follows further given held income interest Internal Revenue invention issued judgment jurisdiction jury land limited machine manufacturing March matter means ment motion officers operation opinion paid parties patent person petition plaintiff possession present prior proceedings purchase question reason received record referred relation result rule statute suit term testimony tion trial trust United USCA York