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

Mazzotta v. Commissioner

U.S. Court of Appeals for the Second Circuit · Decided October 16, 1972 · No. 66

465 F.2d 1399 (Federal Reporter, Second Series)

Counsel

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.

Opinion of the Court

PER CURIAM:

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

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