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ROBERTS v. COMMISSIONER

Docket No. 11856.

10 T.C. 581 (1948)

HARRY A. ROBERTS AND RUTH M. ROBERTS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 31, 1948.

Attorney(s) appearing for the Case

Gilbert J. Heyfron, Esq., and Earl E. Howard, Esq., for the petitioners.

A. J. Hurley, Esq., for the respondent.

This case involves income tax for the calendar year 1943. Deficiency was determined in the amount of $144.34, all of which is in issue. The questions presented are (a) whether "tips" received by petitioner, Harry A. Roberts, as a taxicab driver constitute income; (b) whether the amount thereof was properly determined by the Commissioner; and (c) whether the expense of a uniform is business expense deductible by the petitioner.

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