Meneguzzo v. Commissioner
United States Tax Court
1. Petitioner, a waiter, failed to keep adequate records of tip income. Respondent used a formula to ascertain the amounts of tips received by petitioner at Whyte's Restaurant (downtown), and determined deficiencies in income tax based upon such amounts. Held, respondent's formula was reasonable and essentially accurate, although two minor adjustments were required in its application to petitioner.
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1. Petitioner, a waiter, failed to keep adequate records of tip income. Respondent used a formula to ascertain the amounts of tips received by petitioner at Whyte's Restaurant (downtown), and determined deficiencies in income tax based upon such amounts. Held, respondent's formula was reasonable and essentially accurate, although two minor adjustments were required in its application to petitioner. Respondent's determination, as modified, is sustained. 2. Petitioner earned no tips at Recineway Restaurant, a catering house. Held, respondent erred in including in petitioner's income an amount…
1Opinion of the Court
Forrester, Judge:
Respondent has determined deficiencies in petitioner’s income tax and additions to tax as follows:
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Tbe primary issue for ’decision is whether petitioner, a waiter, understated his income from tips. A second issue is whether respondent properly determined additions to tax under section 6653(a) ,1
We have decided to consider the second issue even though it may not, technically, be presented by the pleadings. Eule 7(c) (4) (B) 4 and 5, Tax Court Eules of Practice, requires “Clear and concise assignments of each and every error” alleged to have been committed by…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by315 opinions
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- The Bubble Room, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Kennedy v. CommissionerUnited States Tax Court · 1979
- Olk v. United StatesDistrict Court, D. Nevada · 1975
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