Roberts v. Commissioner
United States Tax Court
1. The petitioner, a taxicab driver, received tips with fares collected from passengers. Held, such tips are income. 2. On the facts, held, that the Commissioner is not shown to have erred in adding to petitioner's income 10 per cent of his gross receipts because of such tips, in the absence of any record kept by the petitioner; held, further, that the Commissioner is not shown to have erred in denying deduction for the cost of uniforms.
1Opinion of the Court
OPINION.
Disney, Judge:
We first dispose of the-question as to whether the Commissioner erred in considering 10 per cent of the petitioner’s take as a taxicab driver as the amount of the tips. The question is one of fact. The evidence was varied and contradictory. It would serve no purpose to analyze it in detail. Considering all the evidence, we have found as a fact that the tips over the year were conservatively 10 per cent of the petitioner’s gross take. There is no argument as to the amount of such gross take. Therefore, as to the amount, the Commissioner is not shown to have erred in…
2Cases cited4 opinions
- Benson v. CommissionerUnited States Tax Court · 1943
- Anders v. State Board of EqualizationCalifornia Court of Appeal · 1947
- Herbert's Laurel-Ventura Inc. v. Laurel Ventura Holding Corp.California Court of Appeal · 1943
- Cesanelli v. CommissionerUnited States Tax Court · 1947
3Cited by71 opinions
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Schroeder v. CommissionerUnited States Tax Court · 1963
- Sutherland v. CommissionerUnited States Tax Court · 1959
- Hynes v. CommissionerUnited States Tax Court · 1980
- Roth v. CommissionerUnited States Tax Court · 1952
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