JOHN P. AND ALICE BONGIOVANNI, APPELLANTS, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. No. 172, Docket 72-1597.United States Court of Appeals, Second Circuit.Argued October 26, 1972. Decided December 11, 1972. Vincent E. Cerow, New York City, for appellants. Dennis M. Donohue, Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer […]