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COMMISSIONER OF INTERNAL REVENUE v. HARRIMAN RIPLEY & CO., Incorporated, Successor By Merger To Cramp Shipbuilding Company
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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.