The Federal Reporter

accordance action additional affirmed agreement alleged allowed amended amount Appeals appellee application assessment authority Bank bill Board cause cent charge Circuit Circuit Judge City claim collected Commissioner Commissioner of Internal Company condition considered contention contract corporation court decision defendant determined direct District District Court District Judge effect evidence fact filed follows further held income interest Internal Revenue invention involved issue Judge judgment June liability limitation loan March matter means ment operation opinion paid parties patent payment period person petition plaintiff present prior purchase question reason received record referred refund respect result Revenue Act rule Stat statute suit taxpayer thereof tion trial Trust United USCA York