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LONG v. COMMISSIONER

Docket No. 5307-79.

40 T.C.M. 531 (1980)

T.C. Memo. 1980-221

Gary G. Long v. Commissioner.

United States Tax Court.

Filed June 25, 1980.

Attorney(s) appearing for the Case

Gary G. Long, pro se, Las Vegas, Nev. Dianne I. Crosby, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,509.46 in petitioner's Federal income tax for the year 1975 and an addition to tax of $125.47 under section 6653(a), Internal Revenue Code of 1954.1

The two issues we must decide are:

1. Did petitioner understate his tip income in 1975 by $10,301.68 from his employment as a waiter at Caesar's Palace Hotel and Casino...

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