William & Joyce Magill v. Comm'r of Internal Revenue, & Malag Tube Specialties, Inc. v. Comm'r of Internal Revenue, 651 F.2d 1233 (6th Cir. 1981). · Go Syfert
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William & Joyce Magill v. Comm'r of Internal Revenue, & Malag Tube Specialties, Inc. v. Comm'r of Internal Revenue, 651 F.2d 1233 (6th Cir. 1981). Cases Citing This Book View Copy Cite
78 citation events (44 in the last 25 years) across 4 distinct courts.
Strongest positive: David Williams v. Commissioner (tax, 2018-04-09)
Treatment trajectory · 1981 → 2026 · click a year to view as-of
1981 2003 2026
Top citers, strongest first. 9 distinct citers. How cited ↗
cited Cited "see" David Williams v. Commissioner
Tax Ct. · 2018 · signal: see · confidence high
See Magill v. Commissioner, 70 T.C. 465, 479-480 (1978), aff’d, 651 F.2d 1233 (6th Cir. 1981).
cited Cited "see" Salloum v. Comm'r
Tax Ct. · 2017 · signal: see · confidence high
See Magill v. Commissioner , 70 T.C. 465 , 479-480 (1978) , aff'd , 651 F.2d 1233 (6th Cir. 1981) .
cited Cited "see" Powers v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Magill v. Commissioner , 70 T.C. 465 , 479-480 (1978) , aff'd , 651 F.2d 1233 ↩ (6th Cir. 1981) .
discussed Cited "see" Alan J. & Susan E. Powers v. Commissioner
Tax Ct. · 2013 · signal: see · confidence high
See Magill v. Commissioner, 70 T.C. 465, 479-480 (1978), aff’d, 651 F.2d 1233 (6th Cir. 1981). -52- [*52] In sum, respondent has produced ample evidence to show culpable conduct on the part of petitioners that supports the imposition of the accuracy-related penalties under section 6662(a).
cited Cited "see" Kirman v. Comm'r
Tax Ct. · 2011 · signal: see · confidence high
See Magill v. Commissioner, 70 T.C. 465 , 479-480 (1978) , affd. 651 F.2d 1233 (6th Cir. 1981) .
cited Cited "see" Helstoski v. Comm'r
unknown court · 1990 · signal: see · confidence high
See Magill v. Commissioner , 70 T.C. 465 , 478-479 (1978) , *452 affd. without published opinion 651 F.2d 1233 (CA6 1981) .
discussed Cited "see" Holswade v. Commissioner (2×)
Tax Ct. · 1984 · signal: see · confidence high
See Magill v. Commissioner, 70 T.C. 465, 478-479 (1978), affd. without published opinion 651 F.2d 1233 (6th Cir. 1981).
cited Cited "see" Hopson
unknown court · Rob · signal: see · confidence high
See Magill v. Commissioner , 70 T.C. 465 , 479-480 (1978) , affd. 651 F.2d 1233 (6th Cir. 1981) .
discussed Cited "see, e.g." Viola v. Comm'r
Tax Ct. · 2013 · signal: see also · confidence low
See id. ; see also Magill v. Commissioner , 70 T.C. 465 , 479-480 (1978) , aff'd , 651 F.2d 1233 (6th Cir. 1981) . *233 When Mr. Viola examined the Schedule C he noticed the REVOL Wireless payment was not reported there; he merely assumed instead of confirming that it was reported elsewhere on the return.
Retrieving the full opinion text from the archive…
William and Joyce Magill
v.
Commissioner of Internal Revenue, and Malag Tube Specialties, Inc. v. Commissioner of Internal Revenue
79-1306.
Court of Appeals for the Sixth Circuit.
Apr 28, 1981.
651 F.2d 1233
Published

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.

1

D. Alden Newland, Honolulu, Hawaii, for appellant.

2

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

3

Before WEICK and BROWN, Circuit Judges and NEWBLATT, U. S. District Judge.[**]

4

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.

5

It is therefore ordered that the decisions of the Tax Court in each appeal be and it is hereby affirmed. 70 T.C. 465.

*

Also David E. Carmack

**

The Honorable Stewart A. Newblatt, United States District Judge, Eastern District of Michigan, sitting by designation