Memorandum Opinion
MURDOCK, Judge:
The petitioner, a layman acting as his own counsel, contends that the action of the Commissioner, in attempting to collect a tax on tips received by a waiter in a restaurant, is unconstitutional since the Congress has not included tips in taxable income. The facts have been presented by a stipulation which is adopted as the findings of fact.
The petitioner and his wife filed joint cash basis income tax returns for...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
