Citation Codes Equivalent Citations citation codes Docket Number Nos. 79-1306, 79-1307. Attorney(S) 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 Brennan, Washington, D.C., for appellee. Also David E. Carmack. Judges Paul Charles Weick Bailey Brown Stewart Albert Newblatt Potter Stewart See more information ... Smart Summary Please sign up to generate summary. WILLIAM AND JOYCE MAGILL, APPELLANT, v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE. AND MALAG TUBE SPECIALTIES, INC., APPELLANT, ORDER 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.