The Federal Reporter

11 USCA 26 USCA action affirmed agreement alleged amended amicus curiæ amount appellant appellee application assets Asst attorney AUGUSTUS N bank Bankr bankrupt Board of Tax bonds Bonds Corporation cent charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors debtor decree deduction defendant defendant's deposit District Court District Judge entitled equity evidence fact federal Federal Trade Commission filed funds Georg Jensens held Helvering income Internal Revenue Irving Trust Co issue judgment jury liability lien loss ment mortgage opinion paid pany Papoose parties patent payment petition petitioner plaintiff poration prior proceeding purchase question railroad received reorganization Revenue Act rule section 77B securities shares sold Stat statute suit supra Tax Appeals taxable taxpayer thereof tion trial court trust trustee in bankruptcy Twin Falls U. S. Atty United York City