Joseph A. CIRILLO and Martha R. Cirillo, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Joseph A. CIRILLO and Martha R. Cirillo, Respondents. Nos. 13902, 13903.United States Court of Appeals, Third Circuit.Argued October 15, 1962. Decided March 1, 1963. Page 479 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT […]