DUNIWAY, Circuit Judge:
We affirm a tax court decision assessing deficiency and hold that a taxi cab driver's tips, regardless of how state law may treat them, are income for federal income tax purposes.
Appellant Killoran drove a cab in Reno, Nevada, during 1979. He stipulated in the tax court that during that year he received tips totaling $1,608.70, and that he did not report those tips on his federal income tax return. The tax court assessed a deficiency...
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