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FRIED v. COMMISSIONER

Docket No. 87782.

22 T.C.M. 24 (1963)

T.C. Memo. 1963-9

Louis Fried and Bertha Fried v. Commissioner.

United States Tax Court.

Filed January 11, 1963.

Attorney(s) appearing for the Case

Jerry Sklar, Esq., for the petitioners. Arthur S. O'Neill, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioners' income tax in the respective amounts of $504.24, $432.48, and $436.10 for the years 1955, 1956, and 1957; and, for the same years, by amended answer, claims additions to tax for "negligence" under section 6653(a), I. R. C. 1954, in the respective amounts of 5 percent of the deficiencies. The issues are whether income from tips as was understated; whether...

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