Commissioner v. Harriman Ripley & Co.
202 F.2d 280
CourtCourt of Appeals for the Third Circuit
DecidedMarch 6, 1953
DocketNos. 10911, 10912
StatusPublished
Cited by6 cases
This text of 202 F.2d 280 (Commissioner v. Harriman Ripley & Co.) 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.
Bluebook
Commissioner v. Harriman Ripley & Co., 202 F.2d 280 (3d Cir. 1953).
Opinion
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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Related
Zaentz v. Commissioner
90 T.C. No. 49 (U.S. Tax Court, 1988)
Estate of Johnson v. Commissioner
88 T.C. No. 14 (U.S. Tax Court, 1987)
Avco Mfg. Corp. v. Commissioner
25 T.C. 975 (U.S. Tax Court, 1956)
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Bluebook (online)
202 F.2d 280, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-harriman-ripley-co-ca3-1953.