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ALLEN v. COMMISSIONER

Docket Nos. 85837 & 85838.

20 T.C.M. 1840 (1961)

T.C. Memo. 1961-348

Charles F. Allen v. Commissioner. Charles F. Allen and Daisy S. Allen v. Commissioner.

United States Tax Court.

Filed December 29, 1961.

Attorney(s) appearing for the Case

Charles F. Allen, pro se, Box 763, Big Bear Lake, Calif. Allan I. Blau, Esq., and Edward M. Fox, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

  Docket No.    Year    Deficiency

  85837         1955 ..    $316.46
  85838         1956 ..     186.93

The following issues are before us for determination: (1) Whether petitioner understated tips received in the years 1955 and 1956, and (2) if so, whether respondent's redetermination of the amount...

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