Citation Codes Equivalent Citations citation codes Docket Number No. 66, Docket 72-1377. Advocates Daniel Shepro, Bridgeport, (Edward G. Burstein, Bridgeport, , of counsel), for Dennis M. Donohue, , Tax (Scott P. Crampton, , Meyer Rothwacks Gordon S. Gilman, , Tax , of Justice, of counsel), for Judges Henry Jacob Friendly Harold Raymond Medina Robert Palmer Anderson See more information ... Smart Summary Please sign up to generate summary. OPINION JULIO S. AND JOAN K. MAZZOTTA, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. PER CURIAM: We affirm for substantially the reasons stated by the Tax Court, 57 T.C. 427 (1971).