Commissioner of Internal Revenue v. Harriman Ripley & Co., Incorporated, Successor by Merger to Cramp Shipbuilding Company
This text of 202 F.2d 280 (Commissioner of Internal Revenue v. Harriman Ripley & Co., Incorporated, Successor by Merger to Cramp Shipbuilding Company) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
202 F.2d 280
53-1 USTC P 9242
COMMISSIONER OF INTERNAL REVENUE, Petitioner
v.
HARRIMAN RIPLEY & CO., Incorporated, Successor By Merger To
Cramp Shipbuilding Company, Respondent.
Nos. 10911, 10912.
United States Court of Appeals Third Circuit.
Argued Feb. 20, 1953.
Decided March 6, 1953.
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. Gen., 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.
Before KALODNER, STALEY and HASTIE, Circuit Judges.
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.
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202 F.2d 280, 43 A.F.T.R. (P-H) 405, 1953 U.S. App. LEXIS 3471, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-harriman-ripley-co-incorporated-ca3-1953.