Julio S. & Joan K. Mazzotta v. Comm'r of Internal Revenue, 465 F.2d 1399 (2d Cir. 1972). · Go Syfert
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Julio S. & Joan K. Mazzotta v. Comm'r of Internal Revenue, 465 F.2d 1399 (2d Cir. 1972). Cases Citing This Book View Copy Cite
45 citation events across 5 distinct courts.
Strongest positive: Williams v. Commissioner (tax, 1998-03-03)
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972 1999 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
cited Cited "see" Williams v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Mazzotta v. Commissioner, 57 T.C. 427 (1971) , affd. per curiam 465 F.2d 1399 (2d Cir. 1972) , affd. without published opinion 467 F.2d 943 (2d Cir. 1972) .
cited Cited "see" Sargent v. Commissioner
Tax Ct. · 1984 · signal: see · confidence high
See Mazzotta v. Commissioner, 57 T.C. 427 (1971) , affd. 465 F.2d 1399 (2d Cir. 1972) .
discussed Cited "see" Hamblen v. Commissioner (2×)
Tax Ct. · 1982 · signal: see · confidence high
See Mazzotta v. Commissioner, 57 T.C. 427, 429-430 (1971), affd. per curiam 465 F.2d 1399 (2d Cir. 1972); Smith v. Warren, 388 F.2d 671, 673 (9th Cir. 1968); Green v. Commissioner, 59 T.C. 456, 459-460 (1972); and compare Curphey v. Commissioner, 73 T.C. 766, 777-778 (1980), on appeal (9th Cir., Nov. 24, 1980).
cited Cited "see" Green v. Commissioner
Tax Ct. · 1972 · signal: see · confidence high
See Julio S. Mazzotta , 57 T.C. 427 (1971) , affirmed per curiam 465 F. 2d 1399 ↩ (C.A. 2, 1972).
discussed Cited "see" ROMER
unknown court · Mic · signal: see · confidence high
See Mazzotta v. Commissioner, 57 T.C. 427 (1971) , affd. without published opinion 465 F.2d 1399 (2d Cir. 1972) ; Lagrone v. Commissioner, supra. There is no evidence in the record to indicate that Flagship Airlines required petitioner to live in the Nashville area.
discussed Cited "see, e.g." Lary v. United States
N.D. Ala. · 1985 · signal: see also · confidence low
See also Mazzotta v. Commissioner, 57 T.C. 427 (1971), affirmed per curiam 465 F.2d 1399 (2d Cir.1972); Steinhort v. Commissioner, 335 F.2d 496 (5th Cir.1964); Heuer v. Commissioner, 32 T.C. 947 (1959), affirmed per curiam 283 F.2d 865 (5th Cir.1960).
cited Cited "see, e.g." Smith v. Commissioner
Tax Ct. · 1982 · signal: compare · confidence low
Compare Curphey v. Commissioner, 73 T.C. 766 , 778 (1980) , on appeal (CA9 Nov. 24, 1980), with Mazzotta v. Commissioner, 57 T.C. 427 (1971) , affd. 465 F.2d 1399 (CA2 1972) .
discussed Cited "see, e.g." Daly v. Commissioner (2×)
Tax Ct. · 1979 · signal: see also · confidence low
Cf. Smith v. Warren , 388 F.2d 671 , 673 (9th Cir. 1968) ; see also Mazzotta v. Commissioner , 57 T.C. 427 , 429 (1971) , affd. 465 F.2d 1399 (2d Cir. 1972) .
Retrieving the full opinion text from the archive…
Julio S. And Joan K. Mazzotta
v.
Commissioner of Internal Revenue
72-1377.
Court of Appeals for the Second Circuit.
Oct 16, 1972.
465 F.2d 1399
Published

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:

1

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