Commissioner v. Harriman Ripley & Co. (202 F.2d 280, 1953)

United States Court of Appeals for the Third Circuit 1953-03-06

Citations

Full opinion text

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.