Citation Codes Equivalent Citations citation codes Docket Number No. 802, Docket 73-2609. Attorney(S) Anthony B. Cataldo, for petitioners-appellants pro se. Carleton D. Powell, , Tax , of Justice, Washington, D.C. (Myron C. Baum, Acting , Meyer Rothwacks Bennet N. Hollander, , Tax , of Justice, Washington, D.C., of counsel), for respondent- Judges Leonard Page Moore Henry Jacob Friendly Wilfred Feinberg See more information ... Smart Summary Please sign up to generate summary. ANTHONY B. CATALDO AND ADA W. CATALDO, PETITIONERS-APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. PER CURIAM: The decision of the Tax Court is affirmed on the basis of its opinion, 60 T.C. 522 (1973).