Legal Opinion

Bruno v. Commissioner

United States Tax Court

Decided April 4, 1985No. Docket Nos. 9578-82, 11000-82, 13439-82, 13484-82, 27315-82Unpublished

Amount of tip income received in 1978 by cocktail waitresses serving complimentary drinks on the casino floor of Resorts International Hotel and Casino in Atlantic City, New Jersey, determined.

1Opinion of the Court

THERESA J. BRUNO, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bruno v. Commissioner

Docket Nos. 9578-82, 11000-82, 13439-82, 13484-82, 27315-82.

United States Tax Court

T.C. Memo 1985-168; 1985 Tax Ct. Memo LEXIS 460; 49 T.C.M. (CCH) 1147; T.C.M. (RIA) 85168;

April 4, 1985.

Amount of tip income received in 1978 by cocktail waitresses serving complimentary drinks on the casino floor of Resorts International Hotel and Casino in Atlantic City, New Jersey, determined.

Stephen P. Patrizio,Joseph W. Hopkins, and Philip A. Yampolsky, for the petitioners.

Dermot F. Kennedy and…

2Cases cited11 opinions

  1. Enoch v. CommissionerUnited States Tax Court · 1972
  2. Meneguzzo v. CommissionerUnited States Tax Court · 1965
  3. Schroeder v. CommissionerUnited States Tax Court · 1963
  4. Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
  5. Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976

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