Legal Opinion
Cracchiola v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 1, 1981No. Nos. 79-7272, 79-7279, 79-7280 and 79-7282PublishedCited by 38 opinions
1Per curiam
Petitioners are waiters and waitresses who were assessed deficiencies in 1973 and 1974 for unstated and understated income derived from tips. They challenged the Commissioner’s determinations and the Tax Court upheld the deficiency determinations. Cracchiola v. Commissioner, [1979] Tax Ct. Rep.Dec. (P-H) 179,003.
Petitioners’ first argument, that tips are not income is wholly without merit. Section 61(a)(1) of the Internal Revenue Code defines gross income as income from whatever source derived, including compensation for services. The Regulations expressly provide that tips are income. Treas.…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nixon v. Administrator of General ServicesSupreme Court of the United States · 1977
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Alice Avery v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Cleo Stephens Denison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Tomburello v. CommissionerUnited States Tax Court · 1986
- Catalano v. CommissionerUnited States Tax Court · 1983
- Cracchiola v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Palmer v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1997
33 more not listed; retrieve them via the Exa API.