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LUCKE v. COMMISSIONER

Docket No. 70180.

18 T.C.M. 625 (1959)

T.C. Memo. 1959-141

Herbert H. Lucke and Susan Lucke v. Commissioner.

United States Tax Court.

Filed June 30, 1959.

Attorney(s) appearing for the Case

Grant G. Calhoun, Esq., 1017 Macdonald Ave., Richmond, Calif., for the petitioners. Nat F. Richardson, Esq., and Clyde R. Maxwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for the years 1954 and 1955 in the amounts of $334.56 and $272.91, respectively. The question to be decided is the amount of tips received in each year.

Findings of Fact

Herbert H. and Susan Lucke are residents of Reno, Nevada. They filed joint income tax returns for the years 1954 and 1955 with the director of internal revenue...

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