The Federal Reporter

11 USCA 26 USCA action affirmed alleged Altorfer amended amount appellant appellant's appellee application assets attorneys bankrupt bankruptcy bill Board of Tax bonds cent charge Circuit Court Circuit Judge claim Commissioner of Internal contract corporation counsel Court of Appeals court of equity creditors death debt decree defendant denied deposit directed verdict District Court District Judge double indemnity equity error evidence fact filed Hamburg-American Line held Helvering income interest Internal Revenue involved Irving Trust Co judgment jurisdiction jury lease liability lien ment mortgage motion paid parties patent payment petition petitioner plaintiff proceedings Puerto Rico question receiver referee Revenue Act rule secured settlor sion statute suit supra Tax Appeals testimony thereof thiourea tion trial trustee in bankruptcy U. S. Atty United States C. C. A. Valvoline verdict York City