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26 USCA 44 Stat action Amend American Appeals applied authority Bank bill Board bond cause Chicago Circuit Court City civil claim Cleveland Code Commerce Commission Commissioner of Internal COMPANY Congress Const Constitution construction Corporation Court of Appeals Creek defendant denied direct District effect entitled evidence ex rel F.Supp facts federal filed finding held Helvering income Indian interest Internal Revenue judgment June jurisdiction land liability limitation March ment Michigan navigable Ohio opinion patent persons Petition for writ petitioner PRACTICE present proceedings Prohibition providing question rari reason received removal respect restrictions Revenue Act river rules S.Ct Stat statute Stockholms Enskilda Bank suit Supreme Court tion trial Trust United States Mem USCA vessel Virginia waters West Wisconsin writ of certio York