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action agent alleged allowed amended amount appeal application authority Bank Board bonds carrier carry cause charge Circuit City claim collection Commission Commissioner Company considered Constitution construction contention contract Corporation court decision decree defendant determine District Court District Judge effect entitled evidence fact federal filed follows further granted held hold income interest Internal Revenue involved issue judgment lands limited loss March matter means ment motion natural necessary officers operation opinion owner paid parties patent payment period permit person petition plaintiff present prior proceedings question railroad reason received referred respect result Revenue Act rule secure ship statute sufficient suit testimony thereof tion trial trust United USCA vessel York