YUKIMURA v. COMMISSIONER

Docket No. 10704-80.

43 T.C.M. 467 (1982)

T.C. Memo. 1982-58

David G. Yukimura v. Commissioner.

United States Tax Court.

Filed February 10, 1982.


Attorney(s) appearing for the Case

David G. Yukimura, pro se, Lihue, Hawaii, Henry E. O'Neill, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $596 in petitioner's Federal income tax for 1977 and an addition to tax in the amount of $29.80 under section 6653(a).1 The sole issue for decision is the amount of tip income received but not reported by petitioner.2

Findings of...

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