JULIO S. AND JOAN K. MAZZOTTA, APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
JULIO S. AND JOAN K. MAZZOTTA, APPELLANTS,
COMMISSIONER OF INTERNAL REVENUE, APPELLEE
465 F.2d 1399
United States Court of Appeals for the Second Circuit (1972)
Cited by 1 case
Opinion of the Court
PER CURIAM:
We affirm for substantially the reasons stated by the Tax Court, 57 T.C. 427 (1971).