ROBERTS v. COMMISSIONER OF INTERNAL REVENUE

No. 11999.

176 F.2d 221 (1949)

ROBERTS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

June 27, 1949.


Attorney(s) appearing for the Case

Gilbert J. Heyfron, Earl E. Howard, Hollywood, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sumner M. Redstone and S. Walter Shine, Sp. Assts. to the Atty Gen., for respondent.

Before MATHEWS and HEALY, Circuit Judges, and YANKWICH, District Judge.


YANKWICH, District Judge.

Harry A. Roberts, the petitioner, was employed as a taxi-cab driver by the Yellow Cab Company of California. His salary was the greater of either a fixed minimum or a stated percentage of his daily meter receipts or bookings. The Company forbade the solicitation of tips. Nevertheless, during the year, the petitioner received tips from about 50 per cent of the passengers. In his return for the taxable year of 1943, which he filed jointly with...

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