70 T.C. 465 (1978), 1519-76, MaGill v. C.I.R.

Citation: 70 T.C. 465

Opinion Judge: DRENNEN, Judge:

Party Name: WILLIAM MAGILL and JOYCE MAGILL, PETITIONERS v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT MALAG TUBE SPECIALTIES, INC., PETITIONER v. COMMISSIONER of INTERNAL REVENUE, RESPONDENT

Attorney: D. Alden Newland, for the petitioners. Daniel J. Westerbeck, for the respondent.

Case Date: June 21, 1978

Court: U.S. Tax Court