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action affirmed agent agreed agreement alleged allowed amended amount Appeals appellee application authority bank bankruptcy bill Board bond cause cent charge Circuit Judge City claims Commissioner Company condition construction contract Corporation cost counsel debtor decision decree defendant denied deposit determined directed District Court District Judge effect entitled evidence executed fact filed funds gold granted hand held hold income interest Internal Revenue involved issue judgment jury L.Ed land lease lessee limited March matter means ment Office operation opinion paid party patent payment person petition plaintiff present prior proceedings purchase question reason received record referred respect rule S.Ct securities shares Stat statement statute suit taken thereof tion transfer trial Trust United York