The Federal Reporter

action affirmed agreement alleged amount appellee applied assessment bank bankruptcy Bates county bill Board of Tax bonds Brazil cash cent certificate charged Circuit Court Circuit Judge City Clallam County Commissioner of Internal Company consignee contract corporation Court of Appeals Cumberland Glass decision deduction defendant deposit determined District Court District Judge dividend Emma Nevada evidence fact fendant filed funds habeas corpus held income tax infringement interest Internal Revenue issued judgment June 30 jury liability ment National Prohibition Act overassessment overpayment paid pany parties patent payment petition petitioner plaintiff prior prior art purpose question railroad received Revenue Act Seminole County shares Stat statute stockholders suit surety Tax Appeals taxable taxpayer testimony thereof tiff tion trust U. S. Atty United States C. C. A. USCA waiver warehouses York City