Case Name: Joseph CALAFATO and Mrs. Lena Calafato, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Joseph CALAFATO and Lena Calafato, his wife, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1941-12-03
Citations: 124 F.2d 187
Docket Number: Nos. 7751, 7752
Parties: Joseph CALAFATO and Mrs. Lena Calafato, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph CALAFATO and Lena Calafato, his wife, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 124
Pages: 187–187

Head Matter:
Joseph CALAFATO and Mrs. Lena Calafato, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph CALAFATO and Lena Calafato, his wife, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Nos. 7751, 7752.
Circuit Court of Appeals, Third Circuit.
Argued Dec. 3, 1941.
Decided Dec. 3, 1941.
John A. McCann, of Pittsburgh, Pa., for petitioners.
Warren F. Wattles, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Gerald L. Wallace, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before BIGGS, MARIS, and GOODRICH, Circuit Judges.

Opinion:
PER CURIAM.
The decisions of the Board of Tax Appeals, 42 B.T.A. 881, are affirmed.