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BECKER v. COMMISSIONER

Docket Nos. 6860-79, 6861-79.

42 T.C.M. 1274 (1981)

T.C. Memo. 1981-562

Josephine Becker v. Commissioner. David J. Becker v. Commissioner.

United States Tax Court.

Filed September 29, 1981.

Attorney(s) appearing for the Case

Josephine Becker, pro se, Las Vegas, Nev. David J. Becker, pro se, Las Vegas, Nev. Dean H. Wakayama, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $2,036.24 deficiency in petitioners' 1975 income tax, plus a $101.81 addition to tax for negligence or intentional disregard of rules and regulations under section 6653(a).2 The issues for decision are: (1) the amount of petitioners' tip income for 1975, and (2) whether petitioners are liable for an addition to tax for negligence or intentional disregard...

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