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MALTER v. COMMISSIONER

Docket No. 5333-65.

26 T.C.M. 459 (1967)

T.C. Memo. 1967-96

Richard L. Malter and Phyllis Malter v. Commissioner.

United States Tax Court.

Filed May 5, 1967.

Attorney(s) appearing for the Case

Richard L. Malter, pro se, 620 Reiss Pl., New York, N. Y. Jay S. Hamelburg, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $1,364.31 and an addition to tax under the provisions of section 6653(a) of the Internal Revenue Code of 1954 in the amount of $68.22.

The issues for decision are:

(1) Whether one of petitioners received tips as a bartender in 1963...

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