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SMITH v. COMMISSIONER

Docket No. 26958-88.

61 T.C.M. 1645 (1991)

T.C. Memo. 1991-8

Adam Leroy Smith v. Commissioner.

United States Tax Court.

Filed January 14, 1991.

Attorney(s) appearing for the Case

Adam Leroy Smith, pro se. Michael T. Breen and Donald W. Williamson, Jr., for the respondent.

Memorandum Opinion

POWELL, Special Trial Judge:

By a notice of deficiency dated September 6, 1988, respondent determined a deficiency in the amount of $821 for petitioner's 1985 taxable year.1 The Form W-2 issued to petitioner for 1985 reported $4,957.17 as "wages, tips and other compensation" and $5,680 as "allocated tips." The deficiency resulted from petitioner's failure to report $5,680 in allocated tip income. Petitioner...

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