Tomburello v. Commissioner
United States Tax Court
Petitioner was employed as a "21" card dealer. During the course of his employment he received "tokes" (tips) from players at the "21" game tables. Petitioner did not maintain any records of the tokes he received. He did not report their receipt to his employer or on his Federal income tax return. Respondent served a summons on petitioner's employer for the production of payroll records with respect to petitioner's employment.
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Petitioner was employed as a "21" card dealer. During the course of his employment he received "tokes" (tips) from players at the "21" game tables. Petitioner did not maintain any records of the tokes he received. He did not report their receipt to his employer or on his Federal income tax return. Respondent served a summons on petitioner's employer for the production of payroll records with respect to petitioner's employment. Held, tokes received by petitioner constitute income. Held, further, sec. 7609, I.R.C. 1954 (Special Procedures for Third-Party Summonses), is inapplicable to the…
1Opinion of the Court
Louis R. Tomburello and Annette C. Tomburello, Petitioners v. Commissioner of Internal Revenue, Respondent
Tomburello v. Commissioner
Docket No. 30044-83
United States Tax Court
86 T.C. 540; 1986 U.S. Tax Ct. LEXIS 132; 86 T.C. No. 34;
March 31, 1986, Filed
Decision will be entered under Rule 155.
Petitioner was employed as a "21" card dealer. During the course of his employment he received "tokes" (tips) from players at the "21" game tables. Petitioner did not maintain any records of the tokes he received. He did not report their receipt to his employer or on his Federal income tax return.…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
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