STEPHENSON v. COMMISSIONER

Docket No. 23171-86.

53 T.C.M. 1327 (1987)

T.C. Memo. 1987-341

Mark Russell Stephenson v. Commissioner.

United States Tax Court.

Filed July 13, 1987.


Attorney(s) appearing for the Case

Mark Russell Stephenson, pro se. Ramon Estrada, for the respondent.


Memorandum Findings of Fact and Opinion

POWELL, Special Trial Judge:1

Respondent determined a $3,784 deficiency in petitioner's 1983 income tax, as well as additions to tax. Petitioner was a resident of Corpus Christi, Texas at the time he filed his petition. The issues are (1) whether petitioner understated his tip income as determined by respondent, and (2) whether petitioner...

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