Legal Opinion
Commissioner v. Harriman Ripley & Co.
Court of Appeals for the Third Circuit
Decided March 6, 1953No. Nos. 10911, 10912PublishedCited by 6 opinions
1Per curiam
The Tax Court has allowed respondent, a taxpayer, certain amortization deductions claimed to be authorized by a closing agreement. Under the facts as stipulated the Tax Court, 17 T.C. 516, has properly construed and applied the closing agreement. The decisions will be affirmed.
2Cases cited1 opinion
- Cramp Shipbuilding Co. v. CommissionerUnited States Tax Court · 1951
3Cited by6 opinions
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Avco Mfg. Corp. v. CommissionerUnited States Tax Court · 1956
- Estate of Johnson v. CommissionerUnited States Tax Court · 1987
- Avco Mfg. Corp. v. CommissionerUnited States Tax Court · 1956
- Estate of Johnson v. CommissionerUnited States Tax Court · 1987
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