STEPHEN v. COMMISSIONER

Docket No. 30055.

11 T.C.M. 157 (1952)

Earl A. Stephen v. Commissioner.

United States Tax Court.

Entered February 21, 1952.


Attorney(s) appearing for the Case

Earl A. Stephen, pro se. Paul Levin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in income tax for 1947 in the amount of $105.

The sole question is whether the respondent properly increased the petitioner's income from tips from $60 to $680.40.

The petitioner filed his return with the collector for the district of Minnesota.

Findings of Fact

During 1947 the petitioner was a resident of Minneapolis, Minnesota...

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