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SORIANO v. COMMISSIONER

Docket No. 7718-70.

31 T.C.M. 368 (1972)

T.C. Memo. 1972-93

Thomas Soriano and Catherine Soriano v. Commissioner.

United States Tax Court.

Filed April 24, 1972.

Attorney(s) appearing for the Case

Thomas Soriano, pro se, 632 Ridge St., Newark, N.J. Richard Baron, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,081.55 in petitioners' income tax for the year 1967 and an addition to tax under section 6653(a), Internal Revenue Code of 1954, in the amount of $54.08.

Two issues are presented for decision: (1) Whether Catherine Soriano received additional tip income while working as a waitress during 1967 which petitioners failed to report on their joint Federal income...

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