Case Name: Julio S. and Joan K. MAZZOTTA, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1972-10-16
Citations: 465 F.2d 1399
Docket Number: No. 66, Docket 72-1377
Parties: Julio S. and Joan K. MAZZOTTA, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 465
Pages: 1399–1399

Head Matter:
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.
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:
PER CURIAM:
We affirm for substantially the reasons stated by the Tax Court, 57 T.C. 427 (1971).