U.S. Court of Appeals for the Second Circuit, 1972

Julio S. And Joan K. Mazzotta v. Commissioner of Internal Revenue

Julio S. And Joan K. Mazzotta v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Second Circuit · Decided October 16, 1972
465 F.2d 1399 (Federal Reporter, Second Series)

Julio S. And Joan K. Mazzotta v. Commissioner of Internal Revenue

Opinion

465 F.2d 1399

72-2 USTC P 9709

Julio S. and Joan K. MAZZOTTA, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 66, Docket 72-1377.

United States Court of Appeals,

Second Circuit.

Argued Oct. 11, 1972.
Decided Oct. 16, 1972.

Appeal from a decision of the United States Tax Court, Leo H. Irwin, Judge.

Daniel Shepro, Bridgeport, Conn. (Edward G. Burstein, Bridgeport, Conn., of counsel), for appellants.

Dennis M. Donohue, Atty., Tax Div. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Gordon S. Gilman, Attys., Tax Div., Dept. of Justice, of counsel), for appellee.

Before FRIENDLY, Chief Judge, and MEDINA and ANDERSON, Circuit Judges.

PER CURIAM:

1

We affirm for substantially the reasons stated by the Tax Court, 57 T.C. 427 (1971).

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