Tomburello v. Commissioner
United States Tax Court
Petitioner was employed as a "21" card dealer. During the course of his employment he received "tokes" (tips) from players at the "21" game tables. Petitioner did not maintain any records of the tokes he received. He did not report their receipt to his employer or on his Federal income tax return. Respondent served a summons on petitioner's employer for the production of payroll records with respect to petitioner's employment.
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Petitioner was employed as a "21" card dealer. During the course of his employment he received "tokes" (tips) from players at the "21" game tables. Petitioner did not maintain any records of the tokes he received. He did not report their receipt to his employer or on his Federal income tax return. Respondent served a summons on petitioner's employer for the production of payroll records with respect to petitioner's employment. Held, tokes received by petitioner constitute income. Held, further, sec. 7609, I.R.C. 1954 (Special Procedures for Third-Party Summonses), is inapplicable to the…
1Opinion of the Court
STERRETT, Chief Judge:
By notice of deficiency dated August 1, 1983, respondent determined a deficiency in petitioners’ Federal income tax for the taxable year ended December 31, 1980, in the amount of $3,515 and an addition to tax pursuant to section 6653(a)1 in the amount of $175.75.
The primary issue for decision is whether petitioners have unreported income for the 1980 taxable year based on the receipt of “tokes” during employment as a “21” card dealer. Also at issue is whether petitioners are liable for an addition to tax under section 6653(a) for negligence or intentional disregard of…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
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3Cited by10 opinions
- Norman v. CommissionerUnited States Tax Court · 1987
- Petrie v. CommissionerUnited States Tax Court · 1990
- Gill v. CommissionerUnited States Tax Court · 1990
- Gould v. CommissionerUnited States Tax Court · 1991
- Louis R. Tomburello Annette C. Tomburello v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
5 more not listed; retrieve them via the Exa API.