The Federal Reporter

action affirmed agree agreement alleged amended amount Appeals appellee application authority bank bankruptcy Board cause charged Circuit Judge City claims commerce Commission Commissioner Commissioner of Internal Company constituted contract corporation decision deduction defendant definitions denied determining directed District Court Edition effect employees engineers entered established evidence fact Federal filed finding further ground held income interest Internal Revenue invention involved issue judgment jurisdiction jury L.Ed Labor limited matter means ment motion necessary officers operation opinion paid parties patent payment period Permanent person petition petitioner plaintiff present prior proceeding production purchase question reason received record reference Relations respect result Revenue Act rule S.Ct statute suit taxpayer tion trade trial trust union United Words and Phrases York