green
Positive treatment
published
4.5 score
Treatment trajectory · 1972 → 2026 · click a year to view as-of
1972
1999
2026
Cited for
Other citing cases
- Romer v. Comm'r, 82 T.C.M. 132 (T.C. 2001).unpublished
- Williams v. Comm'r, 75 T.C.M. 1933 (T.C. 1998).unpublished
- Sargent v. Comm'r, 48 T.C.M. 647 (T.C. 1984).unpublished
- Hamblen v. Comm'r, 78 T.C. 53 (T.C. 1982).published
- Green v. Comm'r, 59 T.C. 456 (T.C. 1972).published
- Lary v. United States, 608 F. Supp. 258 (N.D. Ala. 1985).published
- Smith v. Comm'r, 44 T.C.M. 1180 (T.C. 1982).unpublished
- Daly v. Comm'r, 72 T.C. 190 (T.C. 1979).published
Retrieving the full opinion text from the archive…
Julio S. And Joan K. Mazzotta
v.
Commissioner of Internal Revenue
v.
Commissioner of Internal Revenue
72-1377.
Court of Appeals for the Second Circuit.
Oct 16, 1972.
Published opinion
465 F.2d 1399
Published
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).