FREEPORT TRANSP., INC. v. COMMR. OF INTERNAL REVENUE, 63 T.C. 107 (1974) FREEPORT TRANSPORT, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENTESTATE OF ALBERT CURCIO, DECEASED, FRANCES CURCIO, ADMINISTRATRIX ANDSURVIVING WIFE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket Nos. 1922-73, 1795-73.United States Tax Court. Filed November 12, 1974. An agreement entered into by the parties […]