The Federal Reporter

26 USCA action affirmed alleged alternating current amended amount appellant's appellee application assessment assets bankrupt bankruptcy Board of Tax castile soap cent charge Circuit Court Circuit Judge claim for refund Commissioner of Internal Company contention contract corporation counsel Court of Appeals creditors decision decree deduction defendant defendant's direct current District Court District Judge Eskimo Pie evidence excess profits tax fact February 28 filed held income infringement Internal Revenue invention issue judgment June jurisdiction libelant lien loan Lumber Malted Milk maritime lien ment mortgage National Bank Norne olive oil overassessment overpayment paid parties patent payment petition petitioner plaintiff prior prior art profits tax question received record referred Revenue Act soap Stat statute supra Tax Appeals taxable taxpayer testimony thereof tion trial Trust United Vapex Vapure vessel York York City