Citation Codes Equivalent Citations citation codes Docket Number Nos. 7751, 7752. Attorney(S) John A. McCann, of Pittsburgh, Pa., for Warren F. Wattles, Sp. to (Samuel O. Clark, Jr., , J. Louis Monarch Gerald L. Wallace, Sp. to , on the brief), for Judges John Biggs Albert Branson Maris Herbert Funk Goodrich See more information ... Smart Summary Please sign up to generate summary. Joseph CALAFATO and Mrs. Lena Calafato, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Joseph CALAFATO and Lena Calafato, his wife, Petitioners PER CURIAM. The decisions of the Board of Tax Appeals, 42 B.T.A. 881, are affirmed.