BRANCALEONE v. COMMISSIONER

Docket No. 92541.

22 T.C.M. 1676 (1963)

T.C. Memo. 1963-318

Rudolph Brancaleone v. Commissioner.

United States Tax Court.

Filed December 2, 1963.


Attorney(s) appearing for the Case

Harry T. Sherman, for the petitioner. Arthur S. O'Neill, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

The respondent determined a deficiency in income tax for the calendar year 1959 in the amount of $478.18. The only question left for decision is the amount of tips received by petitioner as a beautician in Macy's Department Store in the taxable year 1959. The petitioner is not contesting the adjustments in the statutory notice disallowing part of the contributions and part of the medical expenses claimed...

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