DocketNumber: 79-1306
Citation Numbers: 651 F.2d 1233
Filed Date: 4/28/1981
Status: Precedential
Modified Date: 11/14/2018
651 F.2d 1233
81-1 USTC P 9437
William and Joyce MAGILL, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
and
MALAG TUBE SPECIALTIES, INC., Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee.
Nos. 79-1306, 79-1307.
United States Court of Appeals,
Sixth Circuit.
April 28, 1981.
D. Alden Newland, Honolulu, Hawaii, for appellant.
M. Carr Ferguson, Wm. S. Estabrook, III, Asst. Atty. Gen., Ronald A. Dweck,* Tax Division, U. S. Dept. of Justice, Washington, D. C., Stuart E. Seigel, Chief Counsel Internal Revenue Service, Washington, D. C., Lester Stein, Philip I. Brennan, Washington, D. C., for appellee.
ORDER
Before WEICK and BROWN, Circuit Judges and NEWBLATT, U. S. District Judge.**
Upon consideration of the briefs, record and arguments of counsel in these consolidated appeals, we are of the opinion that the findings of fact of the Tax Court are supported by substantial evidence and are not clearly erroneous and that its conclusions of law are correct.
It is therefore ordered that the decisions of the Tax Court in each appeal be and it is hereby affirmed. 70 T.C. 465.
Bick v. Peat Marwick & Main , 14 Kan. App. 2d 699 ( 1990 )
Heinrich C. Schweizer ( 2022 )
Cole v. Comm'r , 2013 Tax Ct. Summary LEXIS 34 ( 2013 )
Smith-Hendricks v. Comm'r , 2013 Tax Ct. Summary LEXIS 22 ( 2013 )
Eriksen v. Comm'r , 104 T.C.M. 46 ( 2012 )
Schneller v. Commissioner , 71 T.C.M. 2089 ( 1996 )
Garrett v. Commissioner , 73 T.C.M. 2799 ( 1997 )
Teschner v. Commissioner , 74 T.C.M. 1108 ( 1997 )
Wright v. Commissioner , 66 T.C.M. 214 ( 1993 )
Owen v. Comm'r , 103 T.C.M. 1135 ( 2012 )
Peterson v. Comm'r , 2016 Tax Ct. Summary LEXIS 52 ( 2016 )
Salloum v. Comm'r , 113 T.C.M. 1563 ( 2017 )
Sampson v. Commissioner , 51 T.C.M. 1148 ( 1986 )
Santiago v. Comm'r , 2013 Tax Ct. Summary LEXIS 47 ( 2013 )
Hardnett v. Comm'r , 2013 Tax Ct. Summary LEXIS 56 ( 2013 )
Berks v. Comm'r , 2014 Tax Ct. Summary LEXIS 1 ( 2014 )
Jacobs v. Comm'r , 2015 Tax Ct. Summary LEXIS 7 ( 2015 )
Sweeney v. Comm'r , 2016 Tax Ct. Summary LEXIS 33 ( 2016 )
Ruf v. Commissioner , 65 T.C.M. 2035 ( 1993 )