No. 82-7011.

709 F.2d 31 (1983)

George John KILLORAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 23, 1983.

Attorney(s) appearing for the Case

George John Killoran, pro se.

Jonathan S. Cohen, Washington, D.C., for respondent-appellee.

Before DUNIWAY, SKOPIL and FLETCHER, Circuit Judges.

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...

Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases