Schroeder v. Commissioner
United States Tax Court
Petitioner, who was a highly competent waitress employed in first-class restaurants during the taxable years 1957 and 1958, failed to keep any record of income from tips received by her during those years. Held, respondent's determination that petitioner received tip income during 1957 and 1958 in an amount equal to 12 percent of her sales to patrons is entitled to a presumption of correctness.
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Petitioner, who was a highly competent waitress employed in first-class restaurants during the taxable years 1957 and 1958, failed to keep any record of income from tips received by her during those years. Held, respondent's determination that petitioner received tip income during 1957 and 1958 in an amount equal to 12 percent of her sales to patrons is entitled to a presumption of correctness. Petitioner has failed to overcome this presumption and the respondent's determination is therefore sustained. Held, further, in failing to keep any record of her income from tips petitioner was…
1Opinion of the Court
DawsoN, Judge:
Respondent determined deficiencies in income tax of petitioners for the years 1957 and 1958 in the amounts of $472 and $785.20, respectively, and additions to tax under section 6653(a), I.R.C. 1954, in the amounts of $23.60 and $39.26. The two questions for decision are: (1) What was Anne M. Schroeder’s income from tips received as a waitress in the years 1957 and 1958 ? (2) Was Anne M. Schroeder negligent in failing to keep records of her tip income during those years?
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Anne M. Schroeder (hereinafter called…
2Cases cited4 opinions
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Sutherland v. CommissionerUnited States Tax Court · 1959
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Roberts v. CommissionerUnited States Tax Court · 1948
3Cited by173 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Petzoldt v. CommissionerUnited States Tax Court · 1989
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Marcello v. CommissionerUnited States Tax Court · 1964
- Rosano v. CommissionerUnited States Tax Court · 1966
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