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action affirmed agreement alleged amount annotation Appeals applied assets authority Bank Board capital cash cause cemetery charged claim clause Commissioner considered constitute contract corporation corpus court damages death debt decision deed defendant denied determined earnings easement effect entitled estopped evidence exception fact filed give ground held holding income injury interest Internal Revenue involved issued judgment jurisdiction jury land liability limitations loss matter ment necessary operation opinion owner paid party payment period person plaintiff plead present principal prior question reason received recover reference regards represented respect result rule shares statement statute statute of limitations stock dividend sufficient suit SW 2d tion trust United