1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 1062 (1985)
 

WARD v. COMMISSIONER

Docket No. 17526-83.

50 T.C.M. 1062 (1985)

T.C. Memo. 1985-483

John Patrick Ward v. Commissioner.

United States Tax Court.

Filed September 17, 1985.

Attorney(s) appearing for the Case

John Patrick Ward, pro se, Las Vegas, Nev. Kenneth A. Burns, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and additions to tax as follows:

                       Addition to Tax
  Year    Deficiency    Sec. 6653(a)1

  1979     $5,691.51        $284.58
  1980      3,282.68         164.13

The issues for our decision are (1) whether petitioner understated his tip income earned as...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases