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

465 F.2d 1399
CourtCourt of Appeals for the Second Circuit
DecidedOctober 16, 1972
Docket72-1377
StatusPublished

This text of 465 F.2d 1399 (Julio S. And Joan K. Mazzotta v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Julio S. And Joan K. Mazzotta v. Commissioner of Internal Revenue, 465 F.2d 1399 (2d Cir. 1972).

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:

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

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Related

Mazzotta v. Commissioner
57 T.C. 427 (U.S. Tax Court, 1971)

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