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SCHMITZ v. COMMISSIONER

Docket No. 27207.

10 T.C.M. 546 (1951)

Clement and Josephine A. Schmitz v. Commissioner.

United States Tax Court.

Entered June 12, 1951.

Attorney(s) appearing for the Case

Clement Schmitz, for the petitioners. E. C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1947 in the amount of $248.

The only question presented is whether the Commissioner erred by increasing the taxable income of petitioner, Clement Schmitz, in the amount of $1,420.67 to reflect an estimated amount of tips determined by the Commissioner to have...

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