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SCHROEDER v. COMMISSIONER

Docket Nos. 92365, 92371.

40 T.C. 30 (1963)

CARROLL F. SCHROEDER AND ANNE M. SCHROEDER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 12, 1963.

Attorney(s) appearing for the Case

Andrew F. Slaby, for the petitioners.

Denis J. Conlon, for the respondent.

DAWSON, Judge:

Respondent determined deficiencies in income tax of petitioners for the years 1957 and 1958 in the amounts of $472 and $785.20, respectively, and additions to tax under section 6653(a), I.R.C. 1954, in the amounts of $23.60 and $39.26. The two questions for decision are: (1) What was Anne M. Schroeder's income from tips received as a waitress in the years 1957 and 1958? (2) Was Anne M. Schroeder negligent in failing to keep records of her tip...

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