Cracchiola v. Commissioner of Internal Revenue

643 F.2d 1383 81-1 USTC P 9410 Anthony P. CRACCHIOLA, and Frances A. Cracchiola; Vito Lombardo, and Gilberte Lombardo; Delbert J. Ritter, and Pauline Ritter; Bobbie R. Swan, Petitioners/Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent/Appellee. Nos. 79-7272, 79-7279, 79-7280 and 79-7282. United States Court of Appeals, Ninth Circuit. Submitted March 23, 1981. Decided May 1, 1981. Anthony P. Cracchiola, in pro. per. Vito Lombardo and Gilberte Lombardo, in pro. per. Delbert J. and Pauline Ritter, in pro. per. Bobbie R. Swan, in pro. per. Daniel F. Ross, Washington, D. C., for respondent/appellee. On Appeal from the United States Tax Court. Before BROWNING, PREGERSON and BOOCHEVER, Circuit Judges. PER CURIAM. 1 Petitioners are waiters and waitresses who were assessed deficiencies in 1973 and 1974 for unstated and understated income derived from tips. They challenged the Commissioner's determinations and the Tax Court upheld the deficiency determinations. Cracchiola v. Commissioner, (1979) Tax Ct.Rep.Dec. (P-H) P 79,003. 2 Petitioners' first argument, that tips are not income is wholly without merit. Section 61(a)(1) of the Internal Revenue Code defines gross income as…