The Federal Reporter

44 Stat action affirmed alleged Altman heirs amended amount appellant appellant's appellee application assets Asst AUGUSTUS N bankrupt Bankruptcy bill Board of Tax bond certificates certiorari charge Circuit Court Circuit Judge claims Commissioner of Internal contract corporation counts Court of Appeals creditors damages debtor decision decree defendant denied dismiss District Court District Judge District of Columbia error estoppel evidence fact filed held Helvering income interest interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment mortgage paid pany parties patent payment petition petitioner plaintiff prior art proceeding Puerto Rico question received reinsurance reinsurance agreements remanded res adjudicata Revenue Act rule S.Ct statute stockholders suit supra Supreme Court surety Tax Appeals taxpayer testimony thereof tion trade-mark trial court Trust Company Twenty Grand United Vitamin-D York City