The Federal Reporter

26 USCA action affirmed alleged amount appellant appellant's appellee application assets Asst bill Board of Appeals Board of Tax bond cause of action charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals decision decree deduction defendant directed verdict disability District Court District Judge dividends error estoppel evidence fact federal fidelity bond filed held Helvering interference proceeding Internal Revenue invention issue judgment jury liability loss ment mortgage National Bank paid parties patent payment peremptory challenges petition petitioner plaintiff preferred stock prior prior art question received record reduction to practice Revenue Act rule shares Stat statute stockholders suit supra Supreme Court surety tank cars Tax Appeals taxable taxpayer testimony thereof tion trial court trust United States C. C. A. verdict York York City