McQuatters v. Commissioner
United States Tax Court
Held: Petitioners' tip income determined to be 10 percent of sales of food and beverages. Held, further: Respondent correctly imposed additions to tax for negligence under section 6653(a). 2
1Opinion of the Court
ARTHUR J. MCQUATTERS and LORNA J. MCQUATTERS, et al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McQuatters v. Commissioner
Docket Nos. 2411-71 through 2420-71; 2422-71 through 2424-71; 2426-71 through 2428-71.
United States Tax Court
T.C. Memo 1973-240; 1973 Tax Ct. Memo LEXIS 44; 32 T.C.M. (CCH) 1122; T.C.M. (RIA) 73240;
October 29, 1973, Filed
Held: Petitioners' tip income determined to be 10 percent of sales of food and beverages.
Held, further: Respondent correctly imposed additions to tax for negligence under section 6653(a). 2
Ray Siderius, for the petitioners.
Millard D.…
2Cases cited4 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Courtney v. CommissionerUnited States Tax Court · 1957
- Middlesex Water Co. v. Board of Public Utility Commissioners of New JerseyDistrict Court, D. New Jersey · 1926
3Cited by9 opinions
- The Bubble Room, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Morrison Restaurants, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1997
- Bubble Room, Inc. v. United StatesUnited States Court of Federal Claims · 1996
- Fior D'italia, Inc., Plaintiff-Counter-Defendant-Appellee v. United States of America, Defendant-Counter Claimant-AppellantCourt of Appeals for the Ninth Circuit · 2001
- Quietwater Entertainment, Inc. v. United StatesDistrict Court, N.D. Florida · 1999
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