GAGNON v. COMMISSIONER

Docket No. 3216-62.

23 T.C.M. 397 (1964)

T.C. Memo. 1964-52

Francis Gagnon and Florence Gagnon v. Commissioner.

United States Tax Court.

Filed March 2, 1964.


Attorney(s) appearing for the Case

William M. Poindexter for the petitioners. Herbert T. Ikazaki for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency of $167.08 in petitioners' income tax for 1959.

The only issue is whether respondent correctly determined that petitioner Francis Gagnon received $900 in tips as a taxicab driver, petitioners having reported only $184.50 from that source during the year before us.

Findings of Fact

Some of the facts have been stipulated and are hereby found as...

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