U.S. Court of Appeals for the Third Circuit, 1953

Commissioner v. Harriman Ripley & Co.

U.S. Court of Appeals for the Third Circuit · Decided March 6, 1953

202 F.2d 280 (Federal Reporter, Second Series)

Counsel

Hilbert P. Zarky, Washington, D. C. (Charles S. Lyon and H. Brian Holland, Asst. Attys. Gen., Ellis N. Slack, Lee A. Jackson and Hilbert P. Zarky, Sp. Assts. to Atty. Geri., on the brief), for petitioner., Thomas Reath, Philadelphia, Pa. (Calvin H. Rankin, Frederick E. S. Morrison and Drinker, Biddle & Reath, Philadelphia, Pa., on the brief), for respondent.

Cases that cite this one

3 later published cases cite this decision.

Zaentz v. Commissioner (United States Tax Court 1988)
Estate of Johnson v. Commissioner (United States Tax Court 1987)
Avco Mfg. Corp. v. Commissioner (United States Tax Court 1956)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.