Legal Opinion
Roberts v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 27, 1949No. 11999PublishedCited by 85 opinions
1Opinion of the Court
YANKWICH, District Judge.
Harry A. Roberts, the petitioner, was employed as a taxi-cab driver by the Yellow Cab Company of California. His salary was the greater of either a fixed minimum or a stated percentage of his daily meter receipts or bookings. The Company forbade the solicitation of tips. Nevertheless, during the year, the petitioner received tips from about 50 per cent of the passengers. In his return for the taxable year of 1943, which he filed jointly with his wife, Ruth M. Roberts, who joins him in this petition, he made -no return of these tips, of which, in fact, he kept no…
2Cases cited37 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. SullivanSupreme Court of the United States · 1927
32 more not listed; retrieve them via the Exa API.
3Cited by85 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
80 more not listed; retrieve them via the Exa API.