PER CURIAM.
Petitioners are waiters and waitresses who were assessed deficiencies in 1973 and 1974 for unstated and understated income derived from tips. They challenged the Commissioner's determinations and the Tax Court upheld the deficiency determinations. Cracchiola v. Commissioner, [1979] Tax Ct. Rep.Dec. (P-H) ¶ 79,003.
Petitioners' first argument, that tips are not income is wholly without merit. Section 61(a)(1) of the Internal Revenue...
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