Commissioner v. Harriman Ripley & Co.
U.S. Court of Appeals for the Third Circuit
Commissioner v. Harriman Ripley & Co., 202 F.2d 280 (3d Cir. 1953)
Commissioner v. Harriman Ripley & Co.
Opinion of the Court
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.
Reference
- Full Case Name
- COMMISSIONER OF INTERNAL REVENUE v. HARRIMAN RIPLEY & CO., Incorporated, Successor By Merger To Cramp Shipbuilding Company
- Cited By
- 6 cases
- Status
- Published