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FRANCIS v. COMMISSIONER

Docket No. 1129-82.

49 T.C.M. 443 (1985)

T.C. Memo. 1985-6

Charlotte Francis v. Commissioner.

United States Tax Court.

Filed January 3, 1985.

Attorney(s) appearing for the Case

Charlotte Francis, pro se, Las Vegas, Nev. Gail K. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioner's income tax for 1978 in the amount of $1,272 and an addition to tax under section 6653(a)1 in the amount of $63.60. The issues are (1) the amount of petitioner's tip income and (2) whether the addition to tax under section 6653(a) is due because of petitioner's negligence or intentional disregard of applicable rules and regulations...

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