n=3
Proof
Let 
 and 
Phitagoras' theorem for 
   
   
   we construct - angle bisector
 and (- tangent)
   
   
   
- exterior angle 
   -angle bisector
   
and - angle bisector
   
   
   and  and - chords
   
   
   
In conclusion it can be said that or 
Poncelet's closure theorem for n=3
Note:
It also follows from the Euler's theorem: the distance  between the cirdumcentre and incentre of a triangle is given by  or equivalently .