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McINNIS v. COMMISSIONER

Docket No. 10632-78.

41 T.C.M. 744 (1981)

T.C. Memo. 1981-25

Cathy McInnis v. Commissioner.

United States Tax Court.

Filed January 26, 1981.

Attorney(s) appearing for the Case

Cathy McInnis, pro se. Mark S. Feuer, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $148 in petitioner's Federal income tax for 1974 and an addition to tax in the amount of $7.40 under section 6653(a).1 The issues for decision are:

1. Whether respondent correctly determined the amount of tip income received by petitioner during 1974; and

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