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HERNANDEZ v. COMMISSIONER

Docket No. 7235-88.

56 T.C.M. 1420 (1989)

T.C. Memo. 1989-98

Gilberto and Margarita Hernandez v. Commissioner.

United States Tax Court.

Filed March 13, 1989.

Attorney(s) appearing for the Case

Gilberto and Margarita Hernandez, pro se. Curt M. Rubin, for the respondent.

Memorandum Opinion

SWIFT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax liability for 1984 in the amount of $997. Respondent also determined additions to tax under sections 6653(a)(1) and 6653(a)(2).1 The primary issue for decision is whether petitioner Gilberto Hernandez earned additional tip income in 1984 in the amount of $4,273. Trial of this case was heard in New York City on February 6, 1989...

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