Cesanelli v. Commissioner
United States Tax Court
1. Respondent's determination that petitioners, waiters in a restaurant, received income as tips in an amount equal to 10 per cent of sales to patrons, sustained. 2. Charge of fraud to evade taxes sustained.
1Opinion of the Court
Nazzareno D. Cesanelli, Petitioner, et al. 1 v. Commissioner of Internal Revenue, Respondent
Cesanelli v. Commissioner
Docket Nos. 10002, 10003, 10004, 10005, 10006, 10007
United States Tax Court
8 T.C. 776; 1947 U.S. Tax Ct. LEXIS 235;
April 3, 1947, Promulgated
Decisions will be entered under Rule 50.
1. Respondent's determination that petitioners, waiters in a restaurant, received income as tips in an amount equal to 10 per cent of sales to patrons, sustained.
2. Charge of fraud to evade taxes sustained.
Joseph A. Brown, Esq., for the petitioners.
Leonard A. Marcussen, Esq., for the respondent.
Van…
2Cases cited1 opinion
- Cesanelli v. CommissionerUnited States Tax Court · 1947