Sampson v. Broadway Yellow Cab Co.

Claimant appeals an order of the Workers’ Compensation Court which excluded his previously unreported tip income in determining his benefit rate and denied his request for a 20 percent penalty against respondents. We affirm in part and remand in part.

The issues are:

1. Should claimant’s previously unreported tips be included in his wages for determining his proper compensation rate?

2. Did the Workers’ Compensation Court err in denying claimant a 20 percent statutory penalty?

Claimant Elmer Sampson injured his back in September 1975, while working for Broadway Yellow Cab Company. After his…